Finance Act 2008

17U.K.In paragraph 21 (double jeopardy)—

(a)for “P is” substitute “ A person is ”,

(b)after “1” insert “ , 1A ”, and

(c)for “P has” substitute “ the person has ”.

Commencement Information

I1Sch. 40 para. 17 in force at 1.4.2009 by S.I. 2009/571, art. 2