Direct Tax Acts, Finance Act 2022
817T Payment notices and scheme participantsFA14 s88(2); F(TA)A15 s38(8)(j)
[(1) In this section—
(a) a reference to a “scheme” is a reference to a transaction to which section 817S(2) applies, ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.