- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/07/2023)
- Gwreiddiol (Fel y'i Deddfwyd)
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(1)Schedule 19 contains provisions relating to—
(a)the publication of tax strategies by bodies which are or are part of a large business,
(b)the imposition of sanctions for such bodies where there has been persistent unco-operative behaviour.
(2)That Schedule, so far as relating to the publication of a tax strategy for a financial year of a relevant body or other entity, has effect only where the financial year begins on or after the day on which this Act is passed.
(3)An officer of HMRC may not give a warning notice under Part 3 of that Schedule to a relevant body or other entity before the beginning of its first financial year beginning on or after the day on which this Act is passed.
(4)In this section and Schedule 19 “HMRC” means Her Majesty's Revenue and Customs.
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