There are currently no known outstanding effects for the Finance Act 2021, Paragraph 12.
12(1)Schedule 43B (procedural requirements: generic referral of tax arrangements) is amended as follows.U.K.
(2)In paragraph 2(1)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”.
(3)In paragraph 3—
(a)in sub-paragraph (3)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”,
(b)in sub-paragraph (3A), after “43” insert “ or paragraph 5 of Schedule 43D ”, and
(c)in sub-paragraph (3A) omit “(by virtue of paragraph 4A of that Schedule)”.
(4)In paragraph 9(1), omit “to the person concerned”.
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