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Finance (No. 2) Act 2015

Finance (No. 2) Act 2015 Sch 8 para 28

Sch 8 para 28

In section 128 (avoidance of attachments, etc), after subsection (2) insert— (3) In subsection (1) “ attachment ” includes a hold notice or a deduction notice under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) and, if subsection (1) has effect in relation to a deduction notice, it also has effect in relation to the hold notice to which the deduction notice relates (whenever the hold notice was given).

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