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UK Parliament Acts
Where any provision of this Act—
UK Parliament Acts
(1)     The powers conferred by subsections (2), (3) and (4) below are exercisable by a constable who is lawfully on any premises. (2)     The constable may seize anything which is on the premises if he has reasonable grounds for believing—
UK Parliament Acts
(1) Subject to the following provisions of this section, and without prejudice to any other enactment, a constable may enter and search any premises for the purpose— (a) of executing— (i) a warrant of arrest issued in connection with or arising out of criminal proceedings; or
UK Parliament Acts
(1) The custody officer at a police station shall ascertain . . . everything which a person has with him when he is— (a) brought to the station after being arrested elsewhere or after being committed to custody by an order or sentence of a court
UK Parliament Acts
Part II Powers of Entry, Search and Seizure Search warrants 8 Power of justice of the peace to authorise entry and search of premises
UK Parliament Acts
SCHEDULE 15 Specified Offences for Purposes of [[Sections 244ZA and] 325] [[Sections 244ZA and] 327(3)(a)] Part 1 Specified Violent Offences 1 Manslaughter.
UK Parliament Acts
18 Entry and search after arrest (1) Subject to the following provisions of this section, a constable may enter and search any premises occupied or controlled by a person who is under arrest for an [indictable] offence, if he has reasonable grounds for suspecting that there is on the premises
UK Parliament Acts
Part III Arrest [24 Arrest without warrant: constables] [(1) A constable may arrest without a warrant— (a) anyone who is about to commit an offence; (b) anyone who is in the act of committing an offence;
UK Parliament Acts
Exemption from audit: small companies 477 Small companies: conditions for exemption from audit (1) A company that [qualifies as a small company in relation to] a financial year is exempt
UK Parliament Acts
22 Retention (1) Subject to subsection (4) below, anything which has been seized by a constable or taken away by a constable following a requirement made by virtue of section 19 or 20 above may be retained so long as is necessary in all the circumstances.

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28th January
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Question of the week: Amendments made to the International Tax Compliance Regulations 2015 (2015 regs) by the International Tax Compliance (Amendment) Regulations 2025 have introduced a new mandatory AEOI registration requirement for certain trusts which are 'specified non-reporting financial institutions'. Is registration for AEOI now required in the following circumstances? (i)Trusts with a trust corporation trustee but trust income is not 50% from investments (ii) Trustee-documented trusts without 50% Discretionary Fund Manager managed investments (iii)Trusts with individual lay trustees holding private company shares with substantial dividends.

This Q&A considers recent amendments introducing mandatory AEOI registration for certain trusts. It asks whether registration is required in cases such as: (i)Trusts with a corporate trustee but less than 50% investment income (ii) Trustee-documented trusts without 50% DFM-managed investments and (iii)Trusts with lay trustees holding private...

28th January
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