Finance Act 2012

TMA 1970

This section has no associated Explanatory Notes

49In section 103ZA (disapplication of sections 100 to 103)—

(a)omit “or” at the end of paragraph (e), and

(b)at the end of paragraph (f) insert , or

(g)Schedule 38 to FA 2012 (tax agents: dishonest conduct).