There are currently no known outstanding effects for the Finance Act 2021, Paragraph 6.
6(1)Section 312 (duty of promoter to notify client of reference number) is amended as follows.U.K.
(2)In the heading, at the end insert “ : section 311(2) case ”.
(3)In subsection (2)—
(a)after “any reference number” insert “ allocated in a case within section 311(2) ”;
(b)for “one reference number” substitute “ one such reference number ”.
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