SCHEDULES
SCHEDULE 31Disclosure of tax avoidance schemes
PART 2Amendments of Schedule 17 to F(No.2)A 2017
27
1
Paragraph 24 (duty of client to notify parties of reference number) is amended as follows.
2
In sub-paragraph (1)—
a
omit “who is a promoter in relation to notifiable arrangements or a notifiable proposal”;
b
for “the arrangements or proposal” substitute “
arrangements or a proposal
”
.
3
For sub-paragraph (2) substitute—
2
Sub-paragraph (3) applies where—
a
the client receives prescribed information under paragraph 23 relating to the reference number allocated to—
i
the arrangements or proposed arrangements, or
ii
any arrangements substantially the same as the arrangements or proposed arrangements; or
b
the client receives prescribed information under paragraph 23A relating to the reference number allocated to—
i
the arrangements or proposed arrangements, or
ii
any arrangements substantially the same as the arrangements or proposed arrangements.
4
In sub-paragraph (4)(a), for “notifiable arrangements or proposed notifiable arrangements” substitute “
the arrangements or proposed arrangements
”
.
5
In sub-paragraph (4)(b), for “by the promoter under paragraph 23” substitute “
under paragraph 23 or (as the case may be) paragraph 23A
”
.
6
In sub-paragraph (5), for “notifiable arrangements or a notifiable proposal” substitute “
arrangements or a proposal
”
.