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StatuteFinance Act 2008

Section 126 — Finance Act 2008: Security under CEMA 1979

Text of the provision Official document

Security under CEMA 1979 126 1 In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—

a after “any security” insert “ (or further security) ” , and b insert at the end “ , guarantee or other security ” .

2 The amendments made by subsection (1) have effect in relation to decisions made on or after the day on which this Act is passed.

Official source: legislation.gov.uk

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