| http://www.w3.org/ns/prov#value | - form is to be sent.10.Paragraph 8 amends section 317(2) so that regulations may make different provision for different cases, allowing regulations to be tailored to different circumstances that may arise.11.Paragraph 9 inserts a new section 313C in FA 2004.a.Subsection (1) provides that HMRC may require a person whom they suspect is an introducer of a notifiable scheme to provide prescribed infor
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