SCHEDULES
SCHEDULE 31Disclosure of tax avoidance schemes
PART 2Amendments of Schedule 17 to F(No.2)A 2017
25
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
”
.