Schedule 10, Part 1, Part 4BA, paragraph 10Z7AG(6)
ECCTA 2023
Economic Crime and Corporate Transparency Act 2023 · United Kingdom
An application for an order under sub-paragraph (1) or (4) 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