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Finance Act 2021

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Changes over time for: Paragraph 13

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 13. Help about Changes to Legislation

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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