Part 4
Interest, relief, penalties and offences, rights of objection, and rights to challenge
Penalties and offences:
Offences
164Proceedings to be commenced by Commissioner
A proceeding for an offence against section 162A or 163 must be commenced by the filing of a charging document in the name of the Commissioner.
Notes
- Section 164: replaced, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
- Section 164: amended, on , by section 9 of the Student Loan Scheme Amendment Act 2014 (2014 No 6).