There are currently no known outstanding effects for the Finance Act 2002, Paragraph 14.
14U.K.In section 53 (burden of proof of certain matters in proceedings for certain offences), after “section 29," insert “ 31A, ”.
Commencement Information
I1Sch. 5 para. 14 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 14 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2
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