The Money Laundering and Terrorist Financing (Amendment) Regulations 2019

(10) For the purposes of sub-paragraph (1)(u), “work of art” means anything which, in accordance with section 21(6) to (6B) of the Value Added Tax Act 1994 (value of imported goods)[^f00039], is a work of art for the purposes of section 21(5)(a) of that Act. (11) For the purposes of sub-paragraph (1)(u), “freeport” means a warehouse or storage facility within an area designated by the Treasury as a special area for customs purposes pursuant to section 100A(1) of the Customs and Excise Management Act 1979[^f00040]. (12) For the purposes of sub-paragraph (1)(v)— (a) “cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved— (i) exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets, (ii) exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another, or (iii) operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets; (b) “custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer— (i) cryptoassets on behalf of its customers, or (ii) private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets. (13) For the purposes of sub-paragraph (12)— (a) “cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically; (b) “money” means— (i) money in sterling, (ii) money in any other currency, or (iii) money in any other medium of exchange, but does not include a cryptoasset; and (c) in sub-paragraphs (i), (ii) and (iii) of sub-paragraph (12)(a), “cryptoasset” includes a right to, or interest in, the cryptoasset.

Amendment of the Proceeds of Crime Act 2002

15

• (1) The Proceeds of Crime Act 2002[^f00041] is amended as follows.

• (2) In section 333E (interpretation), in subsection (4), after the words “terrorist financing” insert “, as amended by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018[^f00042]”.

• (3) Paragraph 1 of Schedule 9 (business in the regulated sector) is amended as follows.

• (4) In sub-paragraph (1)—

• (a) in paragraph (m), for “advice about the tax affairs of other persons by a firm or sole practitioner who by way of business provides advice about” substitute “material aid, or assistance or advice, in connection with the tax affairs of other persons by a firm or sole practitioner, whether provided directly or through a third party, if the firm or sole practitioner by way of business provides (as the case may be) aid, assistance or advice in connection with”;

• (b) in paragraph (p), after “estate agency work” insert “or letting agency work,”;

• (c) at the end insert—

(u) the carrying on of activities by a firm or sole practitioner when it— (i) by way of business trades in, or acts as an intermediary in the sale or purchase of, works of art and the value of the transaction, or a series of linked transactions, amounts to 10,000 euros or more; or (ii) is the operator of a freeport when it, or any other firm or sole practitioner, stores works of art in the freeport and the value of the works of art so stored for a person, or a series of linked persons, amounts to 10,000 euros or more; (v) the carrying on of activities by a firm or individual when acting as a cryptoasset exchange provider or custodian wallet provider.

• (5) In sub-paragraph (6), for paragraph (b) substitute—

(b) disclosure requirements consistent with Articles 1(4) to (7), 3, 5 to 10, 13 to 19, 20(1), 21 and 23 of Regulation (EU) No 2017/1129 of the European Parliament and of the Council of 14 June 2017 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market, and repealing Directive 2003/71/EC;

• (6) After sub-paragraph (6A) insert—

(6B) For the purposes of sub-paragraph (1)(p) “letting agency work” means work— (a) consisting of things done in response to instructions received from— (i) a person (a “prospective landlord”) seeking to find another person to whom to let land, or (ii) a person (a “prospective tenant”) seeking to find land to rent, and (b) done in a case where an agreement is concluded for the letting of land— (i) for a term of a month or more, and (ii) at a rent which during at least part of the term is, or is equivalent to, a monthly rent of 10,000 euros or more. (6C) For the purposes of sub-paragraph (1)(p) “letting agency work” does not include the things listed in sub-paragraph (6D) when done by, or by employees of, a firm or sole practitioner if neither the firm or sole practitioner, nor any of their employees, does anything else within sub-paragraph (6B). (6D) Those things are— (a) publishing advertisements or disseminating information; (b) providing a means by which a prospective landlord or a prospective tenant can, in response to an advertisement or dissemination of information, make direct contact with a prospective tenant or a prospective landlord; (c) providing a means by which a prospective landlord and a prospective tenant can communicate directly with each other; (d) the provision of legal or notarial services by a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication. (6E) In sub-paragraph (6B) “land” includes part of a building and part of any other structure.

• (7) In sub-paragraph (7)—

• (a) for “sub-paragraph” substitute “sub-paragraphs”, and

• (b) after “to (q)” insert “and (6C)”.

• (8) After sub-paragraph (9) insert—

(10) For the purposes of sub-paragraph (1)(u), “work of art” means anything which, in accordance with section 21(6) to (6B) of the Value Added Tax Act 1994 (value of imported goods)[^f00043], is a work of art for the purposes of section 21(5)(a) of that Act. (11) For the purposes of sub-paragraph (1)(u), “freeport” means a warehouse or storage facility within an area designated by the Treasury as a special area for customs purposes pursuant to section 100A(1) of the Customs and Excise Management Act 1979[^f00044]. (12) For the purposes of sub-paragraph (1)(v)— (a) “cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved— (i) exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets, (ii) exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another, or (iii) operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets; (b) “custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer— (i) cryptoassets on behalf of its customers, or (ii) private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets. (13) For the purposes of sub-paragraph (12)— (a) “cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically; (b) “money” means— (i) money in sterling, (ii) money in any other currency, or (iii) money in any other medium of exchange, but does not include a cryptoasset; and (c) in sub-paragraphs (i), (ii) and (iii) of sub-paragraph (12)(a), “cryptoasset” includes a right to, or interest in, the cryptoasset.

Amendment of the Companies Act 2006

16

• (1) The Companies Act 2006[^f00045] is amended as follows.

• (2) In section 1079A (provision of information for publication on European e-Justice portal)—

• (a) in subsection (1), for “Article 3a(1) of Directive 2009/101/EC[^f00046]” substitute “Article 17(1) of Directive 2017/1132/EU[^f00047]”;

• (b) in subsection (2), for “Directive 2009/101/EC” substitute “Directive 2017/1132/EU”;

• (c) in subsection (3), for “Directive 2009/101/EC and Article 3a” substitute “Directive 2017/1132/EU and Article 17”.

• (3) In section 1084 (records relating to companies that have been dissolved etc), after subsection (4) insert—

(4A) This section has effect subject to section 1087ZA (required particulars available for public inspection for limited period).

• (4) In section 1085 (inspection of the register), in subsection (3), after “inspection)” insert “and section 1087ZA (required particulars available for public inspection for limited period)”.

• (5) In section 1086 (right to copy of material on the register), in subsection (3), after “inspection)” insert “and section 1087ZA (required particulars available for public inspection for limited period)”.

• (6) After section 1087 (material not available for public inspection) insert—

(1087ZA) (1) This section applies where— (a) a notice is given to the registrar by a company under section 790VA (notification of changes to the registrar), or (a) a document is delivered to the registrar by a company under section 790ZA (duty to notify registrar of changes). (2) The notice or document, and any record of the information contained in the notice or document, must not be made available by the registrar for public inspection after the expiration of ten years beginning with the date on which the company is dissolved. (3) The power in section 1084(2) (power of registrar to direct that records of a company that has been dissolved may be removed to the Public Record Office etc) may not be exercised in relation to the notice or document, or any record of the information contained in the notice or document, before the expiration of ten years beginning with the date on which the company is dissolved. (4) Subsection (2) does not affect the availability for public inspection of the same information contained in material derived from another description of document in relation to which no such restriction applies.

• (7) After section 1095 (rectification of register on application to registrar) insert—

(1095A) (1) This section applies where— (a) a discrepancy in information relating to a company is reported to the registrar under regulation 30A(2) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (requirement to report discrepancies in information about beneficial ownership), and (b) the registrar determines, having investigated the discrepancy under regulation 30A(5) of those Regulations, that there is a discrepancy. (2) The registrar may remove material from the register if doing so is necessary to resolve the discrepancy.

Amendment of the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009

17

• (1) The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009[^f00048] are amended as follows.

• (2) In regulation 65 (records relating to dissolved LLPs), in section 1084 (records relating to LLPs that have been dissolved), as applied with modifications by that regulation, after subsection (3) insert—

(3A) This section has effect subject to section 1087ZA (required particulars available for public inspection for limited period).

• (3) In regulation 66 (inspection etc of the register)—

• (a) in section 1085 (inspection of the register), as applied with modifications by that regulation, in subsection (3), after “inspection) insert “and section 1087ZA (required particulars available for public inspection for limited period)”;

• (b) in section 1086 (right to copy of material on the register), as applied with modifications by that regulation, in subsection (3), after “inspection)” insert “and section 1087ZA (required particulars available for public inspection for limited period)”;

• (c) after section 1087 (material not available for public inspection), as applied with modifications by that regulation, insert—

(1087ZA) (1) This section applies where— (a) a notice is given to the registrar by an LLP under section 790VA (notification of changes to the registrar), or (b) a document is delivered to the registrar by an LLP under section 790ZA (duty to notify registrar of changes). (2) The notice or document, and any record of the information contained in the notice or document, must not be made available by the registrar for public inspection after the expiration of ten years beginning with the date on which the LLP is dissolved. (3) The power in section 1084(2) (power of registrar to direct that records of an LLP that has been dissolved may be removed to the Public Record Office etc) may not be exercised in relation to the notice or document, or any record of the information contained in the notice or document, before the expiration of ten years beginning with the date on which the LLP is dissolved. (4) Subsection (2) does not affect the availability for public inspection of the same information contained in material derived from another description of document in relation to which no such restriction applies.

• (4) In regulation 67 (correction or removal of material on the register), after section 1095 (rectification of register on application to registrar), as applied with modifications by that regulation, insert—

(1095A) (1) This section applies where— (a) a discrepancy in information relating to an LLP is reported to the registrar under regulation 30A(2) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (requirement to report discrepancies in information about beneficial ownership), and (b) the registrar determines, having investigated the discrepancy under regulation 30A(5) of those Regulations, that there is a discrepancy. (2) The registrar may remove material from the register if doing so is necessary to resolve the discrepancy.

Amendment of the Unregistered Companies Regulations 2009

18

In the Unregistered Companies Regulations 2009[^f00049], in paragraph 20(1) of Schedule 1 (provisions of the Companies Acts applying to unregistered companies)—

• (a) after paragraph (c) insert—

(cza) section 1087ZA (required particulars available for public inspection for limited period);

• (b) after paragraph (e) insert—

(f) section 1095A (rectification of register to resolve a discrepancy).

Amendment of the Electronic Money Regulations 2011

19

In paragraph 3(d)(ii) (information gathering and investigations) of Schedule 3 (application and modification of legislation) to the Electronic Money Regulations 2011[^f00050], for “the Money Laundering Regulations 2007” substitute “the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017”.

Amendment of the Scottish Partnerships (Register of People with Significant Control) Regulations 2017

20

• (1) The Scottish Partnerships (Register of People with Significant Control) Regulations 2017 are amended as follows.

• (2) After regulation 61 insert—

(61A) Section 1087ZA of the Companies Act 2006 (required particulars available for public inspection for limited period) applies to eligible Scottish partnerships, modified so that it reads as follows— (1087ZA) (1) This section applies where— (a) a document is delivered to the registrar by an eligible Scottish partnership under regulation 19 (duty to deliver information to the registrar) of the Scottish partnerships regulations; or (b) a document is delivered to the registrar by an eligible Scottish partnership under regulation 20 (duty to deliver information about a relevant change) of the Scottish partnerships regulations. (2) The document, and any record of the information contained in the document, must not be made available by the registrar for public inspection after the expiration of ten years beginning with the date on which the registrar is notified of the dissolution of the eligible Scottish partnership. (3) Subsection (2) does not affect the availability for public inspection of the same information contained in material derived from another description of document in relation to which no such restriction applies. (4) For the purposes of this section— - “eligible Scottish partnership” has the meaning given in regulation 2 (interpretation) of the Scottish partnerships regulations. - “the Scottish partnerships regulations” means the Scottish Partnerships (Register of People with Significant Control) Regulations 2017.

• (3) After regulation 67 insert—

(67A) Section 1095A of the Companies Act 2006 (rectification of register to resolve a discrepancy) applies to eligible Scottish partnerships, modified so that it reads as follows— (1095A) (1) This section applies where— (a) a discrepancy in information relating to an eligible Scottish partnership is reported to the registrar under regulation 30A(2) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (requirement to report discrepancies in information about beneficial ownership), and (b) the registrar determines, having investigated the discrepancy under regulation 30A(5) of those Regulations, that there is a discrepancy. (2) The registrar may remove material from the register if doing so is necessary to resolve the discrepancy. (3) In this section “eligible Scottish partnership” has the meaning given in regulation 2 of the Scottish Partnerships (Register of People with Significant Control) Regulations 2017.

PART 4 — Review

Review

21

• (1) The Treasury must from time to time—

• (a) carry out a review of the regulatory provisions contained in these Regulations, and

• (b) publish a report setting out the conclusions of the review.

• (2) The first report must be published before 26th June 2022.

• (3) Subsequent reports must be published at intervals not exceeding 5 years.

• (4) Section 30(3) of the Small Business, Enterprise and Employment Act 2015[^f00051] requires that a review carried out under this regulation must, so far as is reasonable, have regard to how the fourth money laundering directive is implemented in other Member States.

• (5) Section 30(4) of the Small Business, Enterprise and Employment Act 2015 requires that a report published under this regulation must, in particular—

• (a) set out the objectives intended to be achieved by the regulatory provisions referred to in paragraph (1)(a),

• (b) assess the extent to which those objectives are achieved,

• (c) assess whether those objectives remain appropriate, and

• (d) if those objectives remain appropriate, assess the extent to which they could be achieved in another way which involves less onerous regulatory provision.

• (6) In this regulation—

• “the fourth money laundering directive” means Directive 2015/849/EU of the European Parliament and of the Council of 20th May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, as amended by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018;

• “regulatory provision” has the same meaning as in sections 28 to 32 of the Small Business, Enterprise and Employment Act 2015 (see section 32 of that Act).

Signed

David Rutley — Rebecca Harris — Two of the Lords Commissioners of Her Majesty’s Treasury — 19th December 2019

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692) (“the MLRs”).

They implement amendments made to Directive 2015/849/EU of the European Parliament and of the Council of 20th May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (“the fourth money laundering directive”) by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018.

In particular, regulations 3 and 4 amend Parts 1 and 2 of the MLRs to add new categories of “relevant person” as defined in regulation 8 of the MLRs and referred to as “obliged entities” in the fourth money laundering directive. The new businesses covered by the legislation are letting agents, art market participants (including operators of freeports), and providers of exchange or storage services for “cryptoassets” (as defined in new regulation 14A) such as virtual currencies. The definition of tax adviser is extended to those who provide material aid or assistance on tax.

Regulation 4 also amends Part 2 of the MLRs to implement new provisions in the fourth money laundering directive relating to risk assessments, policies, controls and procedures; and to make provision about training for agents under regulation 24 of the MLRs; about publishing directions under regulation 25; and about measures to be taken by supervisors to check the criminal convictions of people they approve under regulation 26.

Regulation 5 amends Part 3 of the MLRs in relation to customer due diligence measures to be taken by relevant persons.

Regulation 6 inserts a new Part 5A into the MLRs to require the Treasury or the Secretary of State to establish a mechanism to enable law enforcement authorities and the Gambling Commission to obtain information about safe-deposit boxes and about accounts held with banks, building societies and credit unions.

Regulation 7 amends Part 6 of the MLRs in relation to the duties of supervisory authorities; information sharing; and requirements for certain businesses to register with Her Majesty’s Revenue and Customs (“HMRC”) or with the Financial Conduct Authority (“FCA”).

Regulation 8 amends Part 8 of the MLRs in relation to information and investigation, in particular conferring new powers on the FCA in relation to cryptoasset service providers; regulation 9 amends Part 9 of the MLRs in relation to enforcement and Part 10 of the MLRs in relation to appeals against directions imposed by the FCA.

Regulations 10 and 13 insert a new Schedule 6A into the MLRs in relation to information-sharing between financial intelligence units including the UK’s National Crime Agency.

Regulation 11 amends Schedule 4 to the MLRs in relation to information to be collected by supervisory authorities.

Regulation 12 amends Schedule 6 to the MLRs, which sets out which provisions of the MLRs are “relevant requirements” for the purpose of enforcement action by HMRC or the FCA under Part 9.

Regulations 14 to 20 make consequential amendments to the Terrorism Act 2000 (c.11), the Proceeds of Crime Act 2002 (c.29), the Companies Act 2006 (c.46) and related secondary legislation and the Electronic Money Regulations 2011 (S.I. 2011/99).

An impact assessment of the effect that this instrument will have on the costs of business, the voluntary sector and the public sector will be available from HM Treasury at 1 Horse Guards Road, London SW1A 2HQ when it is published.

Footnotes

[^f00001]: S.I. 2007/2133.

[^f00002]: 1972 c. 68. Section 2(2) was amended by section 27 of the Legislative and Regulatory Reform Act 2006 (c.51) and by section 3 of, and the Schedule to, the European Union (Amendment) Act 2008 (c.7). By virtue of the amendment of section 1(2) by section 1 of the European Economic Area Act 1993 (c.51), an order may be made under section 2(2) of the European Communities Act 1972 to implement obligations of the United Kingdom created or arising by or under the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 (Cm 2073) and the Protocol adjusting the Agreement signed in Brussels on 17th March 1993 (Cm 2183).

[^f00003]: 2000 c. 11. Schedule 3A was inserted by section 3 of the Anti-Terrorism, Crime and Security Act 2001 (c.24).

[^f00004]: 2002 c. 29.

[^f00005]: S.I. 2017/692.

[^f00006]: OJ L 156, 19.06.2018, p.43-74.

[^f00007]: OJ L 168 30.06.2017, p.12-82.

[^f00008]: 1979 c. 2. Section 100A was inserted by the Finance Act 1984 (c.2), section 8 and (c.43), Schedule 4.

[^f00009]: 1994 c. 23. Sections 21(6) to (6B) were inserted by section 12(2) of the Finance Act 1999 (c.16).

[^f00010]: S.I. 2015/878, amended by S.I. 2017/598.

[^f00011]: OJ L 257, 28.08.2014, p.73.

[^f00012]: 2006 c. 46; Part 21A was inserted by Schedule 3 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^f00013]: S.I. 2009/2436, amended by S.I. 2017/693.

[^f00014]: S.I. 2009/1804, amended by S.I. 2016/340.

[^f00015]: S.I. 2017/694.

[^f00016]: S.I. 2011/99.

[^f00017]: S.I. 2017/752.

[^f00018]: 2000 c. 11. Section 1(1) was amended by section 34 of the Terrorism Act 2006 (c.11) and section 75(1) and (2)(a) of the Counter-Terrorism Act 2008 (c.28).

[^f00019]: 2014 c. 14.

[^f00020]: 1985 No. 1205 (N.I. 12).

[^f00021]: 1969 c. 24. Sections 1 and 1A were substituted by the Credit Unions and Co-operative and Community Benefit Societies Act (Northern Ireland) 2016 (c.16), section 8(1).

[^f00022]: 2000 c. 11.

[^f00023]: 2002 c. 29.

[^f00024]: S.I. 2017/1301.

[^f00025]: 2000 c. 8. Section 349 has been amended by section 964 of the Companies Act 2006 (c.46), paragraph 19 of Schedule 12 to the Financial Services Act 2012 (c.21) and by S.I. 2006/1183 and 2007/1093.

[^f00026]: Section 226 was amended by the Financial Services Act 2012 (c.21), section 39 and Schedule 11 and by S.I. 2009/209, 2011/99, 2017/692 and 2017/752. Section 227 was amended by the Consumer Credit Act 2006 (c.14), section 61; the Financial Services Act 2012, section 39 and Schedule 11 and by S.I. 2013/1881.

[^f00027]: Section 212 was amended by the Financial Services Act 2012 (c.21), section 38 and Schedule 10, and by the Financial Services (Banking Reform) Act 2013 (c.33), section 16. Section 213 was amended by the Financial Services Act 2012, section 38 and Schedule 10, and by S.I. 2017/701. Section 214 was amended by the Financial Services Act 2012, section 38 and Schedule 10, and by the Banking Act 2009 (c.1), sections 169 and 174, and by S.I. 2017/701.

[^f00028]: Regulation 93(1) was substituted by S.I. 2018/1337.

[^f00029]: 2000 c. 11.

[^f00030]: 2002 c. 29.

[^f00031]: Sections 339ZH-339ZK (further information orders) were inserted into Part 7 by section 12 of the Criminal Finances Act 2017 (c. 22) (“the 2017 Act”). Other amendments have been made to Part 7 but none are relevant.

[^f00032]: Sections 362A-362I (unexplained wealth orders: England and Wales and Northern Ireland) and 396A-396I (unexplained wealth orders: Scotland) were inserted into Part 8 by sections 1 and 4 of the 2017 Act. Sections 357, 358 and 362 (disclosure orders: England and Wales and Northern Ireland) and sections 391, 392 and 396 (disclosure orders: Scotland) were amended by sections 7 and 8 of the 2017 Act. Other amendments have been made to Part 8 but none are relevant.

[^f00033]: Section 445 was amended by section 24(3) of the 2017 Act.

[^f00034]: Part 3 was amended by Schedule 2 (disclosure orders) to the 2017 Act. Sections 22B-22E (further information orders) were inserted into Part 3 by section 37 of the 2017 Act. Other amendments have been made to Part 3 but none are relevant.

[^f00035]: Section 341 is amended by section 75(1) of the Serious Crime Act 2007 (c. 27); paragraph 2 of Schedule 19 to the Coroners and Justice Act 2009 (c. 25); paragraph 110 of Schedule 7 to the Policing and Crime Act 2009 (c. 26); paragraphs 2 and 25 of Schedule 19 to the Crime and Courts Act 2013 (c. 22); section 38(1) of, and paragraph 55 of Schedule 4 to, the Serious Crime Act 2015 (c. 9); and section 33 of, and paragraph 39 of Schedule 5 to, the Criminal Finances Act 2017 (“the 2017 Act”).

[^f00036]: Schedule 5 was inserted by paragraphs 3 and 4 of Schedule 2 to the 2017 Act.

[^f00037]: 2000 c. 11. Section 21H was inserted by S.I. 2007/3398 and amended by S.I. 2017/692. Schedule 3A was inserted by section 3 of the Anti-Terrorism, Crime and Security Act 2001 (c.24). Part 1 of Schedule 3A was substituted by S.I. 2007/3288. Paragraph 1 of that Schedule was amended by S.I. 2011/99, 2013/3115 and 2015/575. Paragraph 3 of that Schedule was amended by S.I. 2011/2701, 2013/3115 and 2015/575. Part 1 was also amended by S.I. 2017/692.

[^f00038]: OJ L 156, 19.06.2018, p.43-74.

[^f00039]: 1994 c. 23. Sections 21(6) to (6B) were inserted by section 12(2) of the Finance Act 1999 (c.16).

[^f00040]: 1979 c. 2. Section 100A was inserted by the Finance Act 1984 (c.1), section 8 and (c.43), Schedule 4.

[^f00041]: 2002 c. 29. Section 333E was inserted by S.I. 2007/3398 and amended by S.I. 2017/692. Part 1 of Schedule 9 was substituted by S.I. 2007/3287. Paragraph 1 of that Schedule was amended by S.I. 2011/99, 2013/3115 and 2015/575. Paragraph 3 of that Schedule was amended by S.I. 2011/2701, 2013/3115 and 2015/575. Part 1 was also amended by S.I. 2017/692.

[^f00042]: OJ L 156, 19.06.2018, p.43-74.

[^f00043]: 1994 c. 23. Sections 21(6) to (6B) were inserted by section 12(2) of the Finance Act 1999 (c.16).

[^f00044]: 1979 c. 2. Section 100A was inserted by the Finance Act 1984 (c.1), section 8 and (c.43), Schedule 4.

[^f00045]: 2006 c. 46; section 1079A was inserted by S.I. 2014/1557.

[^f00046]: OJ No. L 258, 1.10.2009, p.11-19.

[^f00047]: OJ No. L 169, 30.06.2017, p.46-127.

[^f00048]: S.I. 2009/1804.

[^f00049]: S.I. 2009/2436.

[^f00050]: S.I. 2011/99.

[^f00051]: 2015 c. 26.