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Finance Act 2021

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Changes over time for: Paragraph 12

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Point in time view as at 01/03/2024.

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 12. Help about Changes to Legislation

12U.K.In section 237A (duty to give conduct notice: defeat of promoted arrangement) after subsection (3B) (as inserted by paragraph 22(2) of this Schedule) insert—

(3C)If a person meets a condition in subsection (11), (12) or (13) and the person falls within the case described in paragraph 2 of Schedule 33A (multiple entity promoter), the authorised officer must determine (whether under subsection (1) or (3)(a) or (b)) that the meeting of the condition should be regarded as significant.

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