Finance Act 2022
|
Amendment of section 126 of Finance Act 2001 (proceedings in relation to offences) | ||
|
51. (1) Section 126 of the Finance Act 2001 is amended by the insertion of the following subsection after subsection (6): | ||
“(7) Subsection (5) shall not apply to summary proceedings instituted in respect of an offence that is triable, at the election of the prosecution, either on indictment or summarily.”. | ||
(2) This section shall have effect as respects proceedings referred to in section 126 of the Finance Act 2001 instituted after the coming into operation of this section. |