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Contents

Legislation

Finance Act 2005

Crossheading Miscellaneous and supplementary

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Section 40 Power to make enquiries
Section 41 Interpretation etc.
Section 42 Application in relation to Scotland
Section 43 Penalties under TMA 1970
Section 44 Consequential amendments
Section 45 Commencement

Miscellaneous and supplementary
Commencement

Section 45 | Commencement

From legislation.gov.uk

This Chapter has effect for the tax year beginning on 6th April 2004 and subsequent tax years.