- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/03/2018)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 10/06/2021
Point in time view as at 15/03/2018.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 24.
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24(1)In this paragraph “client” means a person to whom a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal.U.K.
(2)Sub-paragraph (3) applies where the client receives prescribed information relating to the reference number allocated to the arrangements or proposed arrangements,
(3)The client must, within the relevant period, provide prescribed information relating to the reference number to any other person—
(a)who the client might reasonably be expected to know is or is likely to be a party to the arrangements or proposed arrangements, and
(b)who might reasonably be expected to gain a tax advantage in relation to any relevant tax by reason of the arrangements or proposed arrangements.
(4)In sub-paragraph (3) “the relevant period” is the period of 30 days beginning with the later of—
(a)the day on which the client first becomes aware of any transaction forming part of the notifiable arrangements or proposed notifiable arrangements, and
(b)the day on which the prescribed information is notified to the client by the promoter under paragraph 23.
(5)HMRC may give notice that, in relation to notifiable arrangements or a notifiable proposal specified in the notice, persons are not under the duty under sub-paragraph (3) after the date specified in the notice.
(6)The duty under sub-paragraph (3) does not apply in prescribed circumstances.
(7)For the purposes of this paragraph a tax is a “relevant tax”, in relation to arrangements or arrangements proposed in a proposal of any description, if it is prescribed in relation to arrangements or proposals of that description by regulations under paragraph 3(1).
Commencement Information
I1Sch. 17 para. 24 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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