SCHEDULES

SCHEDULE 31 U.K.Disclosure of tax avoidance schemes

PART 1 U.K.Amendments of Part 7 of FA 2004

6 (1) Section 312 (duty of promoter to notify client of reference number) is amended as follows. U.K.

(2) In the heading, at the end insert “ : section 311(2) case ”.

(3) In subsection (2)—

(a) after “any reference number” insert “ allocated in a case within section 311(2) ”;

(b) for “one reference number” substitute “ one such reference number ”.