SCHEDULES

SCHEDULE 31 U.K. Disclosure of tax avoidance schemes

PART 1 U.K. Amendments of Part 7 of FA 2004

14 U.K. In section 316 (information to be provided in form and manner specified by HMRC), in subsection (2)—

(a) after “310C,” insert “ 311C, ”;

(b) after “312(2),” insert “ 312ZA(2), ”.