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The updated Code guidance replaces all existing published guidance including:
initial consultation – May 2009
supplementary guidance - December 2009
guidance on promotion and facilitation - June 2012
strengthening Code consultation - May 2013
establishing HMRC’s view on a bank’s compliance with the Code - Dec 2013
It also includes new material on the “intentions of Parliament”, the Annual Report, identifying the Code population, the application of the Code to overseas entities, how HMRC will monitor Code compliance and how the Large Business Compliance Strategy applies to banks which have adopted the Code.