Finance Act 2002

12U.K.In section 47 (proceedings in England and Wales or Northern Ireland), in each of subsections (1) and (2)(a) (who may prosecute and time limit), after “section 29," insert “ 31A, ”.

Commencement Information

I1Sch. 5 para. 12 partly in force; Sch. 5 para. 12 in force at 24.7.2002 for specified purposes and otherwiseprosp., see s. 19(2)(3)