# Finance Act 2021, Paragraph 13


In section 250 (allocation of promoter reference number), in subsection (2)—
(a) omit the “and” at the end of paragraph (a);
(b) after that paragraph insert—
“(aa) any person who HMRC know falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter, and”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/30/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.