# Finance Act 2021, Paragraph 11


(1) Schedule 43A (procedural requirements: pooling notices and notices of binding) is amended as follows.
(2) In paragraph 1(1), after “43” insert “ , or paragraph 5 of Schedule 43D, ”.
(3) In paragraph 4(7), at the beginning insert “ Where a tax enquiry is in progress, ”.
(4) In paragraph 12(1), omit “to the person concerned”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/32/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.