Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 31.
31(1)Paragraph 26 (duty of parties to notifiable arrangements to notify HMRC of number etc) is amended as follows.U.K.
(2)In sub-paragraph (1), omit “notifiable”.
(3)In sub-paragraph (1)(a), after “23” insert “ , 23A ”.
(4)In sub-paragraph (2), for “any notifiable arrangements” substitute “ arrangements of any description ”.
(5)In sub-paragraph (5), omit “notifiable”.
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