Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 38 U.K. Disclosure of tax avoidance schemes

Amendments of Part 7 of FA 2004 U.K.

6 U.K. For section 316 substitute—

“316 Information to be provided in form and manner specified by HMRC

(1) HMRC may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.

(2) The “information provisions” are sections 308(1) and (3), 309(1), 310, 312(2), 312A(2) and 313(1) and (3).”

Commencement Information

I1 Sch. 38 para. 6 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))

I2 Sch. 38 para. 6 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2