SCHEDULES

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

HMRC required to make arrangements in connection with tax checks

4

1

HMRC must make arrangements (whether by means of a website or otherwise) for—

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).