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Finance Act 2021

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Changes over time for: Paragraph 16

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Point in time view as at 01/03/2024.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Paragraph 16. Help about Changes to Legislation

16U.K.In section 258 (duty of person dealing with non-resident monitored promoter), in subsection (3)—

(a)omit the “and” at the end of paragraph (a);

(b)after that paragraph insert—

(aa)any person who falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter, and.

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