Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 33 U.K. Licensing authorities: requirements to give or obtain tax information

HMRC required to make arrangements in connection with tax checks U.K.

4 (1) HMRC must make arrangements (whether by means of a website or otherwise) for— U.K.

(a) enabling tax checks to be undertaken by persons who have applied, or who propose to apply, for an authorisation, and

(b) enabling licensing authorities to make, and HMRC to respond to, requests under paragraph 3(2)(a) (requests for confirmation of completed tax check).

(2) HMRC must make arrangements (whether by means of a website or otherwise) for enabling licensing authorities to confirm the availability during any period of arrangements made pursuant to sub-paragraph (1)(a).