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Changes over time for: Section 55
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Section 55.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
55Duty to notify HMRC of change in relevant informationU.K.
(1)This section applies where section 54 applies or has applied in relation to a group.
(2)If at any relevant time there is a change in relevant information relating to the group, the responsible member must notify HMRC of that change.
(3)The notification must be given in the specified way.
(4)The notification must be given before the end of the period of 90 days beginning with the day on which the change occurs.
(5)In subsection (3) “specified” means specified in a notice published by HMRC.
(6)In this section—
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