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Changes over time for: Section 125


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Section 125.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
125Licensing authorities: requirements to give or obtain tax informationU.K.
(1)Schedule 33 contains provision requiring licensing authorities, before considering an application for an authorisation to which that Schedule applies—
(a)in the case of a first-time application, to give the applicant information relating to tax compliance, and
(b)in the case of any other application, to obtain from HMRC confirmation that the applicant has given HMRC information relating to tax compliance.
(2)Schedule 33 has effect in relation to applications made on or after 4 April 2022.
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