This section has no associated Explanatory Notes
14N.I.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.”