SCHEDULES
SCHEDULE 7Miscellaneous relocations
Part 16Relocation of section 144 of FA 2000
Serious Crime Act 2007 (c. 27)
101
1
Amend Schedule 1 as follows.
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
”
.