Section 261L(4)

Section 138A and subsections (1) to (3), (5) and (6) of section 138B have effect in relation to a direction under subsection (2) as they have effect in relation to a direction under section 138A(1) but with the following modifications— any reference to the person is to be read as a reference to the person mentioned in subsection (2); and section 138B(3)(c) is to be read, in relation to a participant in the scheme, as if the word “commercial” were omitted.

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Source: legislation.gov.uk · retrieved 2026-09-04