OpenLegislation

Paragraph 28 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—

“(4A)

Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).”

Annotations

Commencement

I1

Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)