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Finance Act 1996

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[F12C(1)Regulations may require persons—U.K.

(a)where a sample is taken from a quantity of fines in order to carry out a test on the fines, to retain a prescribed amount of that sample;

(b)to preserve fines retained under paragraph (a) for such period not exceeding three months as may be specified in the regulations.

(2)A duty under regulations under this paragraph to preserve fines may be discharged by taking such steps to preserve them as the Commissioners may specify in writing.]

Textual Amendments

F1 Sch. 5 paras. 2B, 2C inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(3)

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