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),
”
.