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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 32
- PART 2
- Paragraph 6
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6U.K.In section 210 (consequential relieving adjustments)—
(a)in subsection (1)(b) omit “by the taxpayer”, and
(b)for subsection (10) substitute—
“(10)For the purposes of subsection (1)(b), HMRC must be notified—
(a)in a case where Schedule 43D applies, by the responsible partner (within the meaning of that Schedule), and
(b)in any other case, by the person to whom the tax advantage would have arisen.”
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