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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 2
- Proceedings in respect of...
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Proceedings in respect of offences
14(1)In—
(a)section 47(1) and (2) of the 1994 Act (institution and conduct of proceedings in England and Wales or Northern Ireland), and
(b)section 48(3) of the 1994 Act (proceedings in Scotland),
after “section 29, 34” there shall in each case be inserted “, 35A”.
(2)In section 55(1) of the 1994 Act (guilty plea by absent accused), for paragraphs (a) and (b) there shall be substituted “an offence under section 29 or 35A”.
(3)This paragraph applies in relation to proceedings commenced on or after the day on which this Act is passed.
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