There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Notice before deciding that arrangements are ones to which Panel opinion applies.
35(1)This paragraph applies where—U.K.
(a)an opinion of the GAAR Advisory Panel has been given on a referral under paragraph 26,
(b)a designated HMRC officer is of the view that a person is liable to a penalty under paragraph 1 in relation to particular arrangements (“the arrangements concerned”) and that that opinion of the GAAR Advisory Panel applies to those arrangements, and
(c)that person is not a person to whom notice under paragraph 28 was given in connection with the referral.
(2)A designated HMRC officer must give the person mentioned in sub-paragraph (1)(b) a notice in writing—
(a)explaining that the officer is of the view mentioned in that paragraph,
(b)specifying the arrangements concerned,
(c)setting out a report prepared by HMRC of the opinion mentioned in sub-paragraph (1)(a), and
(d)explaining the effect of sub-paragraphs (3) and (4).
(3)A person to whom a notice under this paragraph is given has 30 days, beginning with the day on which the notice is given, to send the designated HMRC officer (in writing) any representations as to why the opinion does not apply to the arrangements concerned.
(4)A designated HMRC officer may, on a written request by that person, extend the period during which representations may be made by that person.
(5)Paragraph 24(2) defines the arrangements that an opinion given on a referral under paragraph 26 “applies to”.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
