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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 31
- PART 1
- Paragraph 13
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13(1)Section 313ZC (duty of employer to notify HMRC of details of employees etc) is amended as follows.U.K.
(2)For subsection (2) substitute—
“(2)Condition A is that—
(a)a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal to a person (“the client”), or
(b)a person is providing (or has provided) services in connection with arrangements or a proposal to a person (“the client”).”
(3)In subsection (3), after “312(2)” insert “ or 312ZA(2) ”.
(4)In subsection (4), omit “notifiable”, in both places.
(5)In subsection (6)—
(a)omit “notifiable”, in both places;
(b)after “312(6)” insert “ , 312ZA(4) ”.
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