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Finance Act 2021

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

10(1)Section 313 (duty of parties to notifiable arrangements to notify Board of number etc) is amended as follows.

(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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