This section has no associated Explanatory Notes
7U.K.In section 316 of that Act (information to be provided in form and manner specified by HMRC), in subsection (2), after “312A(2)” insert “ and (2A) ”.
7U.K.In section 316 of that Act (information to be provided in form and manner specified by HMRC), in subsection (2), after “312A(2)” insert “ and (2A) ”.