SCHEDULES

SCHEDULE 31 U.K.Disclosure of tax avoidance schemes

PART 2 U.K.Amendments 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. U.K.

(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 ”.