Schedule 11A, paragraph 6(4)

Sub-paragraph (3) does not apply where the scheme is one in respect of which any person has previously— provided the Commissioners with prescribed information under paragraph 9, and provided the taxable person with a reference number notified to him by the Commissioners under paragraph 9(2)(b).

← 3 · All articles · 5 →

Source: legislation.gov.uk · retrieved 2026-07-28