There are currently no known outstanding effects for the Finance Act 2021, Paragraph 10.
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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