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Finance Act 2015

Amendment of Chapter 3 of Part 33 of Principal Act (mandatory disclosure of certain transactions)

71. Part 33 of the Principal Act is amended—

(a) in section 817HA(4)(b) by inserting the following after “officer”:

“, by the specified return date for the chargeable period, within the meaning assigned to it by section 959A,”,

and

(b) in section 817L(3) by substituting “working days” for “days”.