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Finance Act 2021
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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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