# Finance Act 2021, Paragraph 12


(1) Schedule 43B (procedural requirements: generic referral of tax arrangements) is amended as follows.
(2) In paragraph 2(1)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”.
(3) In paragraph 3—
(a) in sub-paragraph (3)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”,
(b) in sub-paragraph (3A), after “43” insert “ or paragraph 5 of Schedule 43D ”, and
(c) in sub-paragraph (3A) omit “(by virtue of paragraph 4A of that Schedule)”.
(4) In paragraph 9(1), omit “to the person concerned”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/32/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.