50 International agreements to improve compliance: client notification
Finance (No 2) Act 2015 (2015 c 33) | Legislation

Part 6 Administration and Enforcement

50  International agreements to improve compliance: client notification

(1)     Section 222 of FA 2013 (international agreements to improve tax compliance) is amended as follows.

(2)     In subsection (2), in paragraph (c), after “purposes” (but before the closing bracket) insert “and client notification obligations”.

(3)     In subsection (2), after paragraph (c) insert—

“()

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