Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 7 U.K. Miscellaneous relocations

Part 16 U.K. Relocation of section 144 of FA 2000

Serious Crime Act 2007 (c. 27) U.K.

100 U.K. The Serious Crime Act 2007 is amended as follows.

101 (1) Amend Schedule 1 as follows. U.K.

(2) In paragraph 8(3) (offence under section 144 of FA 2000 is a serious offence in England and Wales) for “section 144 of the Finance Act 2000 (c. 17)” substitute “ section 106A of the Taxes Management Act 1970 ”.

(3) In paragraph 24(3) (offence under section 144 of FA 2000 is a serious offence in Northern Ireland) for “section 144 of the Finance Act 2000 (c. 17)” substitute “ section 106A of the Taxes Management Act 1970 ”.