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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 17
- PART 1
- Duty of parties to...
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Changes over time for: Cross Heading: Duty of parties to notifiable arrangements not involving promoter
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Duty of parties to notifiable arrangements not involving promoterU.K.
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).U.K.
(2)The person must at the prescribed time provide HMRC with prescribed information relating to the arrangements.
Commencement Information
I1Sch. 17 para. 18 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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