Section 105(2)

In paragraph 1 (provisions of the 2018 Act applied for enforcement purposes)— after paragraph (g) insert— section 146A (assessment notices: approval of person to prepare report etc); after paragraph (i) insert— section 148A (interview notices); section 148B (interview notices: restrictions); section 148C (false statements made in response to interview notices);

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