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GLOSSARY
Section 19 PACE 1984 provides the police with the power to seize items where there are reasonable grounds for believing the items were obtained by the commission of an offence, or which is evidence of an offence which is being investigated, and the seizure is necessary to prevent the evidence being concealed, lost, altered or destroyed for doing so.
Q&As
This Q&A assumes that the terms of the contract require the service of notices to be in accordance with the provisions of section 196 of the Law of Property Act 1925 (LPA 1925) as extended by section 1 of the Recorded Delivery Service Act 1962. The relevant sections in respect of service read as follows: ‘(3) Any notice required or authorised by this Act to be served shall be sufficiently served if it is left at the last-known place of abode or business in the United Kingdom of the lessee, lessor, mortgagee, mortgagor, or other person to be served, or, in case of a notice required or authorised to be served on a lessee or mortgagor, is affixed or left for him on the land or any house or building comprised in the lease or mortgage, or, in case of a mining
Q&As
The Law of Property Act 1925, s 196(1) (LPA 1925) provides that where a notice is required or authorised to be served pursuant to the Act, that notice ‘shall be in writing’. LPA 1925, ss 196(3) and (4) go on to provide details of when a notice shall be ‘sufficiently served’. LPA 1925, s 196(3) states that any notice shall be sufficiently served if left at the last-known place of abode or business of the person to be served, or in the case of a lessee or mortgagee, is affixed or left for him on the land or
PRACTICE NOTES
This Practice Note describes the law and practice relating to joint elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which are relevant to capital allowances claims on plant and machinery fixtures (‘fixtures’) that change hands as part of a real estate transaction (a property sale or the grant of a new lease). Where: • real estate property changes hands, or • a new leasehold interest in real estate is granted for a capital sum capital allowances on fixtures will normally be available to the new owner, or, where a new leasehold interest is granted, the lessee (ie the person to whom the interest is granted). In either case, where the seller or lessor has claimed a first-year allowance or pooled qualifying expenditure they will normally need to account for a disposal value. For more information on the availability and calculation of capital allowances on fixtures generally, including the meaning of a fixture, see Practice Note: Plant and machinery allowances—fixtures. The
GLOSSARY
One of the financial reporting regimes that may be chosen by small entities that meet the relevant eligibility criteria but do not want to opt for a more comprehensive regime under FRS 102.
GLOSSARY
This section covers the information to be given to a person on arrest. The arrest is not lawful if the person arrested is not informed by reason of the arrest, or as soon as is feasible following, the arrest.
GLOSSARY
A compelled interview of a person in accordance with an investigative power under section 2 of the Criminal Justice Act 1987, which is conferred on the Serious Fraud Office (SFO) to investigate any suspected offence involving serious or complex fraud.
NEWS
Corporate Crime analysis: In 2018, the Divisional Court’s decision in R (KBR) v Serious Fraud Office (SFO) found that the SFO’s powers to compel data under section 2 of the Criminal Justice Act 1987 (CJA 1987) extended to data of a non-UK company held abroad, provided there was a ‘sufficient connection’ between that company and the UK. The Supreme Court has now allowed KBR Inc’s appeal of that decision. The decision places important limits on the SFO’s ability to use CJA 1987, s 2 notices to obtain material in the hands of foreign companies. Written by Katie Palms, senior associate, and Jonathan Kelly, associate, at Freshfields Bruckhaus Deringer.
PRACTICE NOTES
This Practice Note deals with the compulsory power to provide documents under section 2 of the Criminal Justice Act 1987 (CJA 1987) (section 2 notices). For a separate summary of the provisions regarding section 2 interviews, see Practice Note: Interviews under the Criminal Justice Act 1987, s 2. Section 2 notices requiring production of documents Notices under CJA 1987, s 2(2) gives the Director of the Serious Fraud Office (SFO) or a designated person power to require a person or an entity to provide information or answer questions during an investigation where they have reasonable grounds to suspect an offence has been committed involving serious or complex fraud or corruption. CJA 1987, s 2(3) authorises the Director of the SFO to issue a section 2 notice requiring the production of documents on the same basis. The requirement under the notice can be for the documents to be provided or produced at a specified place and time. The notice provides a specific means of producing documents. Where documents are provided, the SFO will be permitted
Q&As
The issue of interest on a county court judgment debt is governed by the County Courts (Interest on Judgment Debts) Order 1991 (the Order), SI 1991/1184. See also section 74 of the County Courts Act 1984. The Order, SI 1991/1184, art 2(1) provides the general rule, ie that ‘every judgment debt under a relevant judgment shall, to the extent that it remains unsatisfied, carry interest under this Order from the date on which the relevant judgment was
Q&As
What is a claim for misrepresentation? A claim for misrepresentation arises where one party to a contract (the representor) made an untrue statement that induced the other party (the representee) to enter into the contract. What are the types of misrepresentation? The untrue statement may have been made: • fraudulently • negligently • innocently For further guidance on the different types of misrepresentation, see Practice Note: Misrepresentation—falsity (fraudulent, innocent or negligent misrepresentation). What remedies are available for actionable misrepresentations? Section 2(1) of the Misrepresentation Act 1967 (MA 1967) is concerned with the availability of damages as a remedy in misrepresentation claims. It provides
Q&As
Section 2(1) of the Law of Property (Miscellaneous Provisions) Act 1989 (LP(MP)A 1989) provides that a contract for the sale or other disposition of an interest in land can only be made in writing and only by incorporating all of the terms which the parties have expressly agreed in one document, or where contracts are exchanged, in each. There are a number of exceptions, including by LP(MP)A 1989, s 2(5)(b) a contract made in the course of a public auction. Further, LP(MP)A 1989, s 2(5) makes clear that nothing affects the creation or operation of resulting, implied or constructive trusts. ‘Public auction’ is not defined in LP(MP)A 1989, s 2 and there is no interpretation section in LP(MP)A 1989. ‘Public auction’