Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 39

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2012, Paragraph 39. Help about Changes to Legislation

This section has no associated Explanatory Notes

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

Back to top

Options/Help