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Finance Act 2021
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31In paragraph 10 (exercise of information powers)—
(a)in sub-paragraph (1), for the words from “an information notice” to the end substitute “a requirement imposed by a notice or order given under any of the following provisions—
(a)section 308A, 310A, 313ZB, 313A and 313B of FA 2004;
(b)paragraphs 1, 2, 5 and 5A of Schedule 36 to FA 2008;
(c)paragraphs 16, 19, 28, 29 and 30 of Schedule 17 to F(No.2)A 2017.”
(b)in sub-paragraph (2), after “notice” insert “or order”.
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