Paragraph 34 I1

(1)

HMRC may specify the form and manner in which information required to be provided by or under any of the information provisions must be provided if the provision is to be complied with.

(2)

The “information provisions” are paragraphs 11(1), 12(1), 17(2), 18(2), 19(2), 21(3), F122C, 23(2), F223A(2), 24(3), 26(1) and (3), 27(3), 28(2), 29(1), 31(2) and 33(2).

Annotations

Textual amendments

F1: Word in Sch. 17 para. 34(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 36(a), 44
F2: Word in Sch. 17 para. 34(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 36(b), 44

Commencement

I1: Sch. 17 para. 34 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Notes on Schedule 17

Modifications

C1: Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)