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Section 223: Disclosure of tax avoidance schemes

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 6: Other provisions

Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended in accordance with subsections (2) and (3).

After section 312A insert—

After section 313ZA insert—

In section 98C(2) of TMA 1970 (notification under Part 7 of FA 2004)—

after paragraph (da) insert—daasection 312B (duty of client to provide information to promoter),, and
after paragraph (db) insert—dcsection 313ZB (enquiry following disclosure of client details),.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.