C1Part 7Disclosure of tax avoidance schemes

Annotations:
Modifications etc. (not altering text)
C1

Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

305AF1Introduction

1

This Part makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage.

2

Among other things, this Part—

a

imposes duties to provide information to HMRC (and others);

b

allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases);

c

makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply;

d

makes provision about penalties.