87 Freezing orders: England and Wales
Finance Act 2022 (2022 c 3) | Legislation

87  Freezing orders: England and Wales

(1)     Subsection (2) applies where—

(a)     an application is made on behalf of HMRC to a court in England and Wales for a freezing order in relation to a relevant penalty (see section 90) before the penalty is determined, and

(b)     the court

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