Offences etc. Offences etc. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notes on Chapter II Modifications C1 Pt. I Chapter II (ss. 11-13) modified by Finance Act 1988 (c. 39, SIF 40:2), s. 21(a) Offences etc.