# Finance Act 2002, Paragraph 12


In section 47 (proceedings in England and Wales or Northern Ireland), in each of subsections (1) and (2)(a) (who may prosecute and time limit), after “section 29," insert “ 31A, ”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/5/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-5/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.