Schedule 13, Group 4A, item 13

Section 72 shall have effect in relation to any offence committed or alleged to have been committed at any time (“the relevant time”) before the commencement of this Act subject to the following provisions of this paragraph. Where the relevant time falls between 25th July 1983 and 26th July 1985 (the dates of passing of the 1983 and 1985 Finance Acts respectively), section 72 shall apply— with the substitution in subsection (1)(b), (3)(ii) and (8)(b) of “2 years” for “ 7 years ”; with the omission of subsections (2) and (4) to (7).

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Source: legislation.gov.uk · retrieved 2026-07-28