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Paragraph 14

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

In section 110 (legal proceedings), for subsection (5A) there is substituted—

“(5A)

In relation to proceedings for an offence under section 108 above—

(a)

the reference in subsection (2)(a) above to the Department, and

(b)

the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,

shall have effect as references to the Inland Revenue.”