Schedule 33 Licensing authorities: requirements to give or obtain tax information
- Meaning of “authorisation”, “authorised activity” and “licensing authority” etc
- First-time application: licensing authority required to give information about tax compliance
- Renewed application: licensing authority required to obtain confirmation of tax check
- HMRC required to make arrangements in connection with tax checks
- Tax checks
- Requirement to confirm completion of tax check ceases to apply if HMRC in default
- Disclosure of information
- Regulations
- Interpretation
- Partnerships
- Consequential amendments