# Finance Act 2021, Paragraph 13


(1) Section 313ZC (duty of employer to notify HMRC of details of employees etc) is amended as follows.
(2) For subsection (2) substitute—
“(2) Condition A is that—
(a) a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal to a person (“the client”), or
(b) a person is providing (or has provided) services in connection with arrangements or a proposal to a person (“the client”).”
(3) In subsection (3), after “312(2)” insert “ or 312ZA(2) ”.
(4) In subsection (4), omit “notifiable”, in both places.
(5) In subsection (6)—
(a) omit “notifiable”, in both places;
(b) after “312(6)” insert “ , 312ZA(4) ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/31/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.