PART 4

Miscellaneous and final

Conditionality

Licensing authorities: requirements to give or obtain tax information
125
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.