Regulation 3 Additional information for the purposes of paragraph 9(1B)(d) of Schedule 24 to the Finance Act 2007, paragraph 12(2B)(d) of Schedule 41 to the Finance Act 2008 and paragraph 14(2B)(d) of Schedule 55 to the Finance Act 2009

The additional information required for the purposes of paragraph 9(1B)(d) of Schedule 24 to the Finance Act 2007^f1, paragraph 12(2B)(d) of Schedule 41 to the Finance Act 2008^f2 and paragraph 14(2B)(d) of Schedule 55 to the Finance Act 2009^f3, is that a person (“P”) must—

(a)

tell HMRC whether or not regulations 4 or 5 (or both) apply to P; and

(b)

provide HMRC with the information specified in relation to those regulations set out in regulations 6 and 7 (as appropriate).

Annotations

Footnotes

f1: 2007 c. 11; paragraph 9(1B)(d) was inserted by paragraph 2(4) of Schedule 21 to the Finance Act 2016 (c. 24).
f2: 2008 c. 19; paragraph 12(2B)(d) was inserted by paragraph 6(4) of Schedule 21 to the Finance Act 2016 (c. 24).
f3: 2009 c. 10; paragraph 14(2B)(d) was inserted by paragraph 10(5) of Schedule 21 to the Finance Act 2016 (c. 24).