Paragraph 5 Information notices under Schedule 5 to CRA 2015I1I2
United Kingdom
(1)
The amendments made by paragraph 2(3) of Schedule 17 (which insert new paragraphs 16A to 16J into Schedule 5 to CRA 2015) have effect only in relation to an information notice given on or after the commencement date.
(2)
In sub-paragraph (1) “information notice” means a notice given under paragraph 14 of Schedule 5 to CRA 2015.
Annotations
Commencement
- I1
Sch. 19 para. 5 not in force at Royal Assent, see s. 339(1)
- I2
Sch. 19 para. 5 in force at 6.4.2025 by S.I. 2025/272, reg. 2(1)(10)