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Finance (No. 2) Act 2017

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This is the original version (as it was originally enacted).

Duty of parties to notifiable arrangements not involving promoter

18(1)This paragraph applies to any person who enters into any transaction forming part of notifiable arrangements as respects which neither that person nor any other person in the United Kingdom is liable to comply with paragraph 11(1), 12(1) or 17(2).

(2)The person must at the prescribed time provide HMRC with prescribed information relating to the arrangements.

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