Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 3.
3(1)Sub-paragraph (2) applies where—U.K.
(a)an individual or company applies to a licensing authority for an authorisation, and
(b)the application is not a first-time application.
(2)The licensing authority may not consider the application unless it has—
(a)requested confirmation from HMRC that the applicant has, within the required period, completed a tax check in relation to the authorised activity in question, and
(b)obtained that confirmation from HMRC.
(3)Sub-paragraph (2) is subject to paragraph 6 (no requirement to confirm completion of tax check where HMRC in default).
(4)For the purposes of this Schedule “the required period”, in relation to an application, means the period of 120 days ending with the day on which the request under sub-paragraph (2)(a) is made in relation to the application.
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