Paragraph 3 I1

United Kingdom

In paragraph 1 (overview)—

(a)

in paragraph (a)—

(i)

for “agent” substitute “adviser”;

(ii)

for “dishonest” substitute “sanctionable”;

(b)

omit paragraph (b);

(c)

after paragraph (c) insert—

“(ca)
Part 3A confers power on HMRC to issue conduct notices,”;

(d)

in paragraph (d), for “dishonest” substitute “sanctionable”.

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