SCHEDULES

SCHEDULE 7 U.K. Miscellaneous relocations

Part 16 U.K. Relocation of section 144 of FA 2000

Serious Crime Act 2007 (c. 27) U.K.

101 (1) Amend Schedule 1 as follows. U.K.

(2) In paragraph 8(3) (offence under section 144 of FA 2000 is a serious offence in England and Wales) for “section 144 of the Finance Act 2000 (c. 17)” substitute “ section 106A of the Taxes Management Act 1970 ”.

(3) In paragraph 24(3) (offence under section 144 of FA 2000 is a serious offence in Northern Ireland) for “section 144 of the Finance Act 2000 (c. 17)” substitute “ section 106A of the Taxes Management Act 1970 ”.