Schedule 19, paragraph 5

The amendments made by paragraph 2(3) of Schedule 17 (which insert new paragraphs 16A to 16J into Schedule 5 to CRA 2015) have effect only in relation to an information notice given on or after the commencement date. In sub-paragraph (1) “information notice” means a notice given under paragraph 14 of Schedule 5 to CRA 2015.

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Source: legislation.gov.uk · retrieved 2026-07-30