Paragraph 3 F1

(1)

A person is entitled—

(a)

to notice of the intention to apply for an order against him under section 20BA, and

(b)

to appear and be heard at the hearing of the application,

unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.

(2)

The Board may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.

Annotations

F1: Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

C1: Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
C2: Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4