# Finance Act 2021, Paragraph 6


In section 210 (consequential relieving adjustments)—
(a) in subsection (1)(b) omit “by the taxpayer”, and
(b) for subsection (10) substitute—
“(10) For the purposes of subsection (1)(b), HMRC must be notified—
(a) in a case where Schedule 43D applies, by the responsible partner (within the meaning of that Schedule), and
(b) in any other case, by the person to whom the tax advantage would have arisen.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/32/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.