Paragraph 10

(1)

Section 313 (duty of parties to notifiable arrangements to notify Board of number etc) is amended as follows.

(2)

For the heading substitute “ Duty of parties to notify HMRC of reference number etc ”.

(3)

In subsection (1), omit “notifiable”.

(4)

In subsection (2), for “any notifiable arrangements” substitute “ arrangements of any description ”.

(5)

In subsection (5), omit “notifiable”.