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Finance Act 2021
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10(1)Section 313 (duty of parties to notifiable arrangements to notify Board of number etc) is amended as follows.U.K.
(2)For the heading substitute “ Duty of parties to notify HMRC of reference number etc ”.
(3)In subsection (1), omit “notifiable”.
(4)In subsection (2), for “any notifiable arrangements” substitute “ arrangements of any description ”.
(5)In subsection (5), omit “notifiable”.
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