C1Part 7Disclosure of tax avoidance schemes
Annotations:
Modifications etc. (not altering text)
314AF1Order to disclose
1
HMRC may apply to the F2tribunal for an order that—
a
a proposal is notifiable, or
b
arrangements are notifiable.
2
An application must specify—
a
the proposal or arrangements in respect of which the order is sought, and
b
the promoter.
3
On an application the F3tribunal may make the order only if satisfied that section 306(1)(a) to (c) applies to the relevant arrangements.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)