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).