http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/17

SCHEDULES

SCHEDULE 17Disclosure of tax avoidance schemes

Employers' duty of disclosure

10

In section 316 of that Act (information to be provided in form and manner specified by HMRC), in subsection (2), for “and 313ZA(3)” substitute “ , 313ZA(3) and 313ZC(5) ”.