Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 31 Disclosure of tax avoidance schemes

PART 2 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.

(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”.