Finance Act 2021

10 (1) Schedule 43 (general anti-abuse rule: procedural requirements) is amended as follows.

(2) Omit paragraph 1A.

(3) In paragraph 4A(3)(b) omit the words from the beginning to “that notice,”.

(4) In paragraph 4A(7)—

(a) at the beginning insert “Where a tax enquiry is in progress,”, and

(b) omit “(whether or not before the specified time)”.

(5) In paragraph 13(1) omit “to the taxpayer”.

(6) After paragraph 13 insert—

“HMRC officers

14 Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer.”