- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
16(1)Section 316C (publication by HMRC) is amended as follows.
(2)For subsection (1) substitute—
“(1)HMRC may publish information about—
(a)any arrangements, or proposed arrangements, to which a reference number is allocated under section 311;
(b)where the reference number is allocated in a case within section 311(2), any person who is a promoter in relation to the arrangements or, in the case of proposed arrangements, the proposal;
(c)where the reference number is allocated in a case within section 311(3), any person who is or has been—
(i)a promoter in relation to the arrangements or proposed arrangements, or
(ii)otherwise involved in the supply of the arrangements or proposed arrangements.”
(3)In subsection (2)—
(a)in paragraph (a)—
(i)after “(1)(b)” insert “or (c)”;
(ii)for “308, 309 or 310” substitute “any provision of this Part”;
(b)for paragraph (b) substitute—
“(b)any ruling of a court or tribunal relating to—
(i)arrangements within subsection (1)(a);
(ii)a person within subsection (1)(b), in that person’s capacity as a promoter;
(iii)a person within subsection (1)(c), in that person’s capacity as a promoter or a person otherwise involved in the supply of arrangements or proposed arrangements;”;
(c)in paragraph (c), omit “notifiable”;
(d)in paragraph (e), after “(1)(b)” insert “or (c)”.
(4)In subsection (4), omit “notifiable”.
(5)After subsection (4) insert—
“(4A)No information may be published under this section in respect of a person involved in the supply of arrangements or proposed arrangements where there are reasonable grounds for believing that the person’s involvement is limited to activities subject to legal professional privilege.”
(6)In subsection (5)—
(a)for “who is a promoter within subsection (1)(b)” substitute “within subsection (1)(b) or (c)”;
(b)for “as a promoter” substitute “as a promoter or a person involved in the supply of arrangements or proposed arrangements”.
(7)In subsection (6), for “a promoter within subsection (1)(b)” substitute “a person within subsection (1)(b) or (c)”.
(8)After subsection (6) insert—
“(6A)Where the reference number is allocated in a case within section 311(3)—
(a)information that identifies a person within subsection (1)(c) may not be published for the first time after the end of the period of one year beginning with the day on which the reference number is allocated;
(b)no information that identifies a person within subsection (1)(c) may be published (or continue to be published) after the end of the period of one year beginning with the day on which it is first published.
(6B)In determining a period of one year for the purposes of subsection (6A)(a) or (b), no account is to be taken of any period during which HMRC are prohibited from publishing the information because of proceedings before a court or tribunal.”
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