# Finance Act 2008, Paragraph 6


For section 316 substitute—
“Information to be provided in form and manner specified by HMRC
316 (1) HMRC may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.
(2) The “information provisions” are sections 308(1) and (3), 309(1), 310, 312(2), 312A(2) and 313(1) and (3).”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/38/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-38/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.