241 Protection from non-compliance: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019

Non-compliance with an enactment related to securities is ignored if the non-compliance—

(a)

results from the enactment of sections 242, 289, 309 to 318, 320, and 321 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019; and

(b)

relates to a product disclosure statement, or to information lodged on the relevant disclosure register, under the Financial Markets Conduct Act 2013; and

(c)

the period of the non-compliance ends before 1 September 2019.

Section 241: inserted, on 1 April 2019, by section 319 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).