Paragraph 31

in sub-paragraph (1), for the words from “an information notice” to the end substitute

“a requirement imposed by a notice or order given under any of the following provisions—

(a)

section 308A, 310A, 313ZB, 313A and 313B of FA 2004;

(b)

paragraphs 1, 2, 5 and 5A of Schedule 36 to FA 2008;

(c)

paragraphs 16, 19, 28, 29 and 30 of Schedule 17 to F(No.2)A 2017.”

in sub-paragraph (2), after “notice” insert “ or order ”.