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Finance Act 2015
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105Information and inspection powers etcU.K.
This section has no associated Explanatory Notes
(1)In Schedule 23 to FA 2011 (data-gathering powers), in paragraph 45(1) (taxes to which powers apply), after paragraph (c) insert—
“(ca)diverted profits tax,”.
(2)In Schedule 36 to FA 2008 (information and inspection powers), in paragraph 63(1) (taxes to which powers apply), after paragraph (c) insert—
“(ca)diverted profits tax,”.
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