51U.K.In Schedule 18 to F(No.2)A 2017 (requirement to correct certain offshore tax non-compliance), in paragraph 15(2)(b), after “Schedule 55 to FA 2009” insert “ or of paragraph 11 of Schedule 25 to FA 2021, as the case may be ”.
Commencement Information
I1Sch. 27 para. 51 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2