89 Freezing injunctions: Northern Ireland
Finance Act 2022 (2022 c 3) | Legislation

89  Freezing injunctions: Northern Ireland

(1)     Subsection (2) applies where—

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

(b)     the court considering the application is satisfied that HMRC have a good arguable case

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