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Schedule 10, Part 1, paragraph 2(7)

ECCTA 2023

An application for an order under sub-paragraph (3) or (5) may be made— in relation to England and Wales and Northern Ireland, by the Commissioners for His Majesty’s Revenue and Customs or an authorised officer; in relation to Scotland, by a procurator fiscal.

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