Related Commentary  Related Cases

20C  [Omitted by FA 2007, s. 84(4) and Sch. 22, para. 4(a); repealed by FA 2007, s. 114 and Sch. 27, Pt. 5(1).]

History

S. 20C omitted by FA 2007, s. 84(4) and Sch. 22, para. 4(a) with effect from 1 December 2007 by virtue of SI 2007/3166, art. 3(a), and repealed by FA 2007, s. 114 and Sch. 27, Pt. 5(1) with effect from 8 November 2007 by virtue of SI 2007/3166, art. 2(c) in accordance with FA 2007, s. 84(5).

Previously, in s. 20C(1), the words “serious fraud” and “is being, has been or is about to be” substituted by FA 1989, s. 146(2) for warrants issued on or after 27 July 1989.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.