Paragraph 46 I1

(1)

Section 20BB (falsification etc of documents) is amended as follows.

(2)

In subsection (1)—

(a)

for “subsections (2) to (4)” substitute “ subsections (2) and (3) ”,

(b)

in paragraph (a), omit “a notice under section 20A above or”,

(c)

at the end of that paragraph, omit “or”, and

(d)

omit paragraph (b).

(3)

In subsection (2)—

(a)

in paragraph (a), omit “, the inspector”,

(b)

at the end of that paragraph, insert “ or ”,

(c)

at the end of paragraph (b), omit “or”, and

(d)

omit paragraph (c).

(4)

In subsection (3), for the words from “the notice is given” to the end substitute “ the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction ”.

(5)

Omit subsection (4).

Annotations

Commencement

I1: Sch. 38 para. 46 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

Notes on Schedule 38

Textual amendments

F1: Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1: Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C3: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
C4: Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)