SCHEDULES

SCHEDULE 17U.K.Disclosure of tax avoidance schemes

Employers' duty of disclosureU.K.

10U.K.In section 316 of that Act (information to be provided in form and manner specified by HMRC), in subsection (2), for β€œand 313ZA(3)” substitute β€œ , 313ZA(3) and 313ZC(5) ”.