Version Superseded: 11/07/2023
Point in time view as at 01/01/2018.
Finance Act 2016, Paragraph 3 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
3(1)Sub-paragraphs (2) and (3) apply where a person (“P”) appointed under paragraph 1(2)(a) or (b) was, immediately before the appointment, the chair or tax director (as the case may be) of the non-statutory Office of Tax Simplification.U.K.
(2)P's period of appointment is to be taken to have begun with the appointment of P as the chair or tax director (as the case may be) of the non-statutory Office of Tax Simplification.
(3)The requirement in paragraph 1(6) does not apply where P was, immediately before P's appointment under paragraph 1(2)(b), the tax director of the non-statutory Office of Tax Simplification.
Commencement Information
I1Sch. 25 para. 3 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
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