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Paragraph 38 I1C1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Paragraphs 39 to 42 apply to the sale of controlled goods, except where—

(a)

the controlled goods are securities, or

(b)

the sale is by exchange of one currency for another.

Annotations

Modifications

C1

Sch. 12 applied (6.4.2014) by Finance Act 2008 (c. 9), ss. 127(2), 129(4); S.I. 2014/906, arts. 2, 3

Commencement

I1

Sch. 12 para. 38 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

Notes on Schedule 12

Modifications

C1

Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)

C3

Sch. 12 applied by S.I. 2013/2605, art. 21K(1) (as inserted (12.11.2018) by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2018 (S.I. 2018/1078), arts. 1(2), 8)

C4

Sch. 12 applied by S.I. 2014/1893, art. 34K(1) (as inserted (12.11.2018) by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2018 (S.I. 2018/1078), arts. 1(2), 20)