Paragraph 20 I1I2
References in this Schedule to a person “acting under this Schedule” are to a person acting—
(a)
in the exercise of powers conferred by paragraph 2 (entry and inspection without warrant), or
(b)
in the execution of a warrant,
and the reference in paragraph 18(1)(a) also includes a person carrying out an audit in accordance with an audit notice.
Annotations
Commencement
- I1
Sch. 12 para. 20 not in force at Royal Assent, see s. 240(1)
- I2
Sch. 12 para. 20 in force at 10.1.2024 by S.I. 2023/1420, reg. 2(z10)