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Schedule 33 Licensing authorities: requirements to give or obtain tax information

  1. Meaning of “authorisation”, “authorised activity” and “licensing authority” etc
  2. First-time application: licensing authority required to give information about tax compliance
  3. Renewed application: licensing authority required to obtain confirmation of tax check
  4. HMRC required to make arrangements in connection with tax checks
  5. Tax checks
  6. Requirement to confirm completion of tax check ceases to apply if HMRC in default
  7. Disclosure of information
  8. Regulations
  9. Interpretation
  10. Partnerships
  11. Consequential amendments