Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 35 U.K. Promoters of tax avoidance schemes: penalties

Introduction U.K.

1 U.K. In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document—

(a) section 255 (duty to provide information or produce document);

(b) section 257 (ongoing duty to provide information);

(c) section 258 (duty of person dealing with non-resident promoter);

(d) section 259 (monitored promoter: duty to provide information about clients);

(e) section 260 (intermediaries: duty to provide information about clients);

(f) section 261 (duty to provide information about clients following enquiry);

(g) section 262 (information required for monitoring compliance with conduct notice);

(h) section 263 (information about monitored promoter's address).