38. An offence under paragraph 16 of Schedule 5 to that Act (failure to comply with an urgent explanation notice: England and Wales and Northern Ireland).
Commencement Information
I1Sch. para. 38 in force at 10.9.2024 for specified purposes, see art. 1(2)(a)
I2Sch. para. 38 in force at 22.10.2024 in so far as not already in force, see art. 1(2)(b)