Paragraph 98 I1
In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A, in sub-paragraph (2)—
(a)
omit paragraph (b) (but not the “and” at the end of the paragraph), and
(b)
in paragraph (c), omit “from a place outside the member States”.
Annotations
Commencement
- I1
Sch. 8 para. 98 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)