3U.K.In section 311(1) (arrangements to be given reference number)—
(a)after “complies” insert “ or purports to comply ”,
(b)omit “may within 30 days”,
(c)before “allocate” insert “ may within 30 days ”, and
(d)for “notify the person of that number” substitute “must notify that number to the person and (where the person is one who has complied or purported to comply with section 308(1) or (3)) to any other person—
(i)who is a promoter in relation to the notifiable proposal (or arrangements implementing the notifiable proposal) or the notifiable arrangements (or proposal implemented by the notifiable arrangements), and
(ii)whose identity and address has been notified to HMRC by the person.”
Commencement Information
I1Sch. 38 para. 3 in force at 1.11.2008 for the purposes of the amendments made by that paragraph (but not for the purposes of Stamp Duty Land Tax) by S.I. 2008/1935, art. 2(1) (with art. 2(2))
I2Sch. 38 para. 3 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2