This section has no associated Explanatory Notes
28U.K.In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—
“(4A)Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).”
Commencement Information
I1Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)