SCHEDULES
SCHEDULE 31

Disclosure of tax avoidance schemes
PART 1

Amendments of Part 7 of FA 2004
13
1
Section 313ZC (duty of employer to notify HMRC of details of employees etc) is amended as follows.
2
For subsection (2) substitute—
2
Condition A is that—
a
a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal to a person (“the client”), or
b
a person is providing (or has provided) services in connection with arrangements or a proposal to a person (“the client”).
3
In subsection (3), after “312(2)” insert “ or 312ZA(2) ”.
4
In subsection (4), omit “notifiable”, in both places.
5
In subsection (6)—
a
omit “notifiable”, in both places;
b
after “312(6)” insert “ , 312ZA(4) ”.