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Finance Act 2022

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Changes over time for: Paragraph 18

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Point in time view as at 24/02/2022.

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There are currently no known outstanding effects for the Finance Act 2022, Paragraph 18. Help about Changes to Legislation

General modifications of Schedule 36 to FA 2008 as appliedU.K.

18In its application for a relevant purpose in relation to a relevant person, Schedule 36 to FA 2008 has effect as if—

(a)any provision which can have no application for that purpose were omitted;

(b)references to “the taxpayer” were to “the relevant person”;

(c)references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;

(d)references to a pending appeal relating to tax were to a pending appeal by the relevant person under paragraph 12 of this Schedule.

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