Modifications etc. (not altering text)
C1Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)
C2Sch. 12 applied (6.4.2014) by Finance Act 2008 (c. 9), ss. 127(2), 129(4); S.I. 2014/906, arts. 2, 3
23E+WParagraphs 24 to 30 apply where an enforcement agent has power to enter premises under paragraph 14 or 16 or under a warrant under paragraph 15.
Commencement Information
I1Sch. 12 para. 23 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)