Search Legislation

Finance Act 2021

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 125

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Section 125. Help about Changes to Legislation

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.

Back to top

Options/Help