Paragraph 31

(1)

Paragraph 26 (duty of parties to notifiable arrangements to notify HMRC of number etc) is amended as follows.

(2)

In sub-paragraph (1), omit “notifiable”.

(3)

In sub-paragraph (1)(a), after “23” insert “ , 23A ”.

(4)

In sub-paragraph (2), for “any notifiable arrangements” substitute “ arrangements of any description ”.

(5)

In sub-paragraph (5), omit “notifiable”.