# Finance Act 2022, Section 96: Large businesses: notification of uncertain tax treatment

Extent: E+W+S+N.I.

Schedule 17 makes provision requiring bodies to notify Her Majesty’s Revenue and Customs if amounts included in a tax return have an uncertain tax treatment.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/section/96 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.