SCHEDULES

SCHEDULE 31 U.K.Disclosure of tax avoidance schemes

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

36 U.K.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), ”.