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Finance Act 2012
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 39.
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39(1)A reference in this Schedule to clients of a tax agent (or to a tax agent's clients) is a reference to the persons whom the agent assists with their tax affairs.U.K.
(2)Sub-paragraph (1) applies even if—
(a)the agent works for an organisation, and
(b)it is the organisation that is appointed to give the assistance.
Commencement Information
I1Sch. 38 para. 39 in force at 1.4.2013 by S.I. 2013/279, art. 2
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