SCHEDULES

SCHEDULE 31Disclosure of tax avoidance schemes

PART 2Amendments of Schedule 17 to F(No.2)A 2017

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1

Paragraph 23 (duty of promoter to notify client of reference number) is amended as follows.

2

In sub-paragraph (2)—

a

after “any reference number” insert “ allocated in a case within paragraph 22(2) ”;

b

for “one reference number” substitute “ one such reference number ”.