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Finance Act 2008

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Changes over time for: Paragraph 3

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Changes to legislation:

Finance Act 2008, Paragraph 3 is up to date with all changes known to be in force on or before 18 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

3U.K.In section 311(1) (arrangements to be given reference number)—

(a)after “complies” insert “ or purports to comply ”,

(b)omit “may within 30 days”,

(c)before “allocate” insert “ may within 30 days ”, and

(d)for “notify the person of that number” substitute must notify that number to the person and (where the person is one who has complied or purported to comply with section 308(1) or (3)) to any other person—

(i)who is a promoter in relation to the notifiable proposal (or arrangements implementing the notifiable proposal) or the notifiable arrangements (or proposal implemented by the notifiable arrangements), and

(ii)whose identity and address has been notified to HMRC by the person.

Commencement Information

I1Sch. 38 para. 3 in force at 1.11.2008 for the purposes of the amendments made by that paragraph (but not for the purposes of Stamp Duty Land Tax) by S.I. 2008/1935, art. 2(1) (with art. 2(2))

I2Sch. 38 para. 3 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2

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