20U.K.References in this Schedule to a person “acting under this Schedule” are to a person acting—
(a)in the exercise of powers conferred by paragraph 2 (entry and inspection without warrant), or
(b)in the execution of a warrant,
and the reference in paragraph 18(1)(a) also includes a person carrying out an audit in accordance with an audit notice.
Commencement Information
I1Sch. 12 para. 20 not in force at Royal Assent, see s. 240(1)
I2Sch. 12 para. 20 in force at 10.1.2024 by S.I. 2023/1420, reg. 2(z10)