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Section 24

Subsection 120(1) of the principal Act is amended—

of Finance (No. 2) Act 2023

ActIn forceProvision 24 of 223
Section 24

(a)

by substituting for paragraph (d) the following paragraph:

“(d) contravenes section 82b or 89, or subsection 82c(1),

82c(6), 82c(7), 84(2), 86(1), 106a(2) or 153(1)”;

and

Finance (No. 2)

(b)

in paragraph (h), by substituting for the words

“paragraph 77(4)(b) or 77 a(3)(b)” the words

“paragraph 77(4)(b) or subsection 77a(1b) or paragraph 77a(3)(b)”.