Part 3 – Specific amendments to primary legislation
Amendment of the Finance Act 2014I130
1
The Finance Act 201429 is amended as follows.
2
In section 174 after subsection (3) insert—
3A
In the application of this section in England and Wales, the reference in subsection (2)(a) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).
3
Omit subsection (4)(a).