# Finance Act 2021, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/31/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.