Finance Act 2013 (c. 29)

SCHEDULES

[F1 SCHEDULE 43B U.K. Procedural requirements: generic referral of tax arrangements

Textual Amendments

F1 Sch. 43B inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(3)

[F2 HMRC officers U.K.

Textual Amendments

F2 Sch. 43B para. 9A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 14

9A. U.K. Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer]]