# Finance Act 2021, 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”.

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