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Miscellaneous MiscellaneousF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1217CKNo account to be taken of amount if unpaid
  2. 1217CLArtificially inflated claims for additional deduction or tax credit
  3. 1217CMConfidentiality of information
  4. 1217CNWrongful disclosure

Annotations

Textual amendments

F1

Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)