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Geemarc Amplidect 295-2 Amplified (30dB) Cordless Twin Pack Telephones - Answering Machine & Caller ID - Phone for the Hard of Hearing with Loud Ringer & Indicator - Hearing Aid Compatible (T-Coil)

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trading groups, which are groups where one or more members carry out trading activities and do not carry out (to a substantial extent) non-trading activities a member of a trading group whose holding company is your personal company (see the section the different types of companies) If the consideration received is greater than the base cost, your calculation is based on what you actually receive for the asset. Example 4 The most important examples of cases exempt from Inheritance Tax, where Hold-over Relief is available, are transfers from:

an accumulation and maintenance trust (which had that status before 22 March 2006), either to a qualifying beneficiary or on their death In categories 1, 2 and 3, the transferee could be the personal representatives of a deceased person, or a company. Where the company is controlled by non-residents who are connected with the transferor, or where a non-resident transferor gifts an asset to a company which they also control, the relief is not available at all. If the officer discovers relevant cash during a search they should give the person who has possession of it an opportunity to provide an explanation for its ownership, origins, purpose and destination. If, in a particular case, the questioning covers whether the person has committed an offence, it is likely to constitute questioning that requires a caution. Recording requirements – searches of a person The powers conferred are civil in nature and exercisable only so far as is reasonably required for the purposes of finding relevant cash. In relation to vehicles being searched under section 289(1D), the officer may require the suspect to permit entry to the vehicle and permit a search of the vehicle, and in relation to a person suspected of carrying cash, the officer may require the person to permit a search of any article they have with them as well as permit a search of their person. [footnote 16]

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in relation to a search undertaken by a constable, a police officer of at least the rank of inspector;

The code does not apply to searches carried out under any other provisions in POCA, or other legislation. If such searches result in cash being seized under section 294, the provisions of this code do not apply to that search retrospectively. However, if an officer is exercising an additional and separate function or power, for example, investigation powers under Part 8 of POCA, the officer should have regard to any code connected to the exercise of that function or power. generalisations or more stereotypical images that certain groups or categories of people are more likely to be involved in criminal activity.

Changes over time for: Section 295

in relation to a search undertaken by an AFI, a member of the civilian staff of a police force in England and Wales (including the metropolitan police force), a member of staff of the City of London police force, or a member of staff of the Police Service of Northern Ireland, a senior police officer; [footnote 22] A record is required for each person searched. The record of the grounds for making a search should explain, with sufficient detail, the reasonable grounds for suspecting the person concerned was carrying relevant cash by reference to the person’s behaviour and/or other circumstances. If a person is detained with a view to performing a search, but the search is not carried out due to the reasonable grounds for suspicion being eliminated as a result of speaking to any person, a record should still be made.

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