This section has no associated Explanatory Notes
24U.K.In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—
“(a)in England and Wales, means the Director of Revenue and Customs Prosecutions,
(b)in Scotland, means the Commissioners or the procurator fiscal, and
(c)in Northern Ireland, means the Commissioners.”
Commencement Information
I1Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)