[F1316ADuty to provide additional informationU.K.
(1)This section applies where a person is required to provide information under section 312(2) [F2, 312ZA(2)] or 312A(2) or (2A).
(2)HMRC may specify additional information which must be provided by that person to the recipients under section 312(2) [F3, 312ZA(2)] or 312A(2) or (2A) at the same time as the information referred to in subsection (1).
(3)HMRC may specify the form and manner in which the additional information is to be provided.
(4)For the purposes of this section “additional information” means information supplied by HMRC which relates to notifiable proposals or notifiable arrangements in general.]
Textual Amendments
F1S. 316A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 14
F2Word in s. 316A(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44
F3Word in s. 316A(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44