Finance Act 2004

[F1 310A Duty to provide further information requested by HMRC U.K.

(1) This section applies where—

(a) a person has provided the prescribed information about notifiable proposals or arrangements in compliance with section 308, 309 or 310, or

(b) a person has provided information in purported compliance with section 309 or 310 but HMRC believe that the person has not provided all the prescribed information.

(2) HMRC may require the person to provide—

(a) further specified information about the notifiable proposals or arrangements (in addition to the prescribed information under section 308, 309 or 310);

(b) documents relating to the notifiable proposals or arrangements.

(3) Where HMRC impose a requirement on a person under this section, the person must comply with the requirement within—

(a) the period of 10 working days beginning with the day on which HMRC imposed the requirement, or

(b) such longer period as HMRC may direct.]

Textual Amendments

F1 Ss. 310A, 310B inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(2) (with s. 284(11))