SCHEDULES

SCHEDULE 31Disclosure of tax avoidance schemes

PART 2Amendments of Schedule 17 to F(No.2)A 2017

36

In paragraph 34 (information to be provided in form and manner specified by HMRC), in sub-paragraph (2)—

a

after “21(3),” insert “ 22C, ”;

b

after “23(2),” insert “ 23A(2), ”.