# Finance Act 1997, Paragraph 3


In section 118B (furnishing of information etc. by revenue traders)—
(a) in subsection (1)(a), after sub-paragraph (ii) there shall be inserted
“or
(iii) any transaction or activity effected or taking place in the course or furtherance of a business,”;
(b) in subsection (1)(b), at the end there shall be inserted “ or to the transaction or activity ”; and
(c) in subsection (3), after “any business” there shall be inserted “ , or to any transaction or activity effected or taking place in the course or furtherance of any business, ”.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.