Paragraph 14
In section 316 (information to be provided in form and manner specified by HMRC), in subsection (2)—
(a)
after “310C,” insert “ 311C, ”;
(b)
after “312(2),” insert “ 312ZA(2), ”.
In section 316 (information to be provided in form and manner specified by HMRC), in subsection (2)—
after “310C,” insert “ 311C, ”;
after “312(2),” insert “ 312ZA(2), ”.