Finance (No. 2) Act 2017

36 [F1 (1) HMRC may publish information about— U.K.

(a) any arrangements, or proposed arrangements, to which a reference number is allocated under paragraph 22;

(b) where the reference number is allocated in a case within paragraph 22(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 paragraph 22(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.]

(2) The information that may be published is (subject to sub-paragraph (4))—

(a) any information relating to arrangements within sub-paragraph (1)(a), or a person within sub-paragraph (1)(b) [F2 or (c)], that is prescribed information for the purposes of paragraph [F3 any provision of this Part];

[F4 (b) any ruling of a court or tribunal relating to—

(i) arrangements within sub-paragraph (1)(a);

(ii) a person within sub-paragraph (1)(b), in that person's capacity as a promoter;

(iii) a person within sub-paragraph (1)(c), in that person's capacity as a promoter or a person otherwise involved in the supply of arrangements or proposed arrangements;]

(c) the number of persons in any period who enter into transactions forming part of F5 ... arrangements within sub-paragraph (1)(a);

(d) any other information that HMRC considers it appropriate to publish for the purpose of identifying arrangements within sub-paragraph (1)(a) or a person within sub-paragraph (1)(b) [F6 or (c)].

(3) The information may be published in any manner that HMRC considers appropriate.

(4) No information may be published under this paragraph that identifies a person who enters into a transaction forming part of F7 ... arrangements within sub-paragraph (1)(a).

[F8 (4A) No information may be published under this paragraph 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.]

(5) But where a person [F9 within sub-paragraph (1)(b) or (c)] is also a person mentioned in sub-paragraph (4), nothing in sub-paragraph (4) is to be taken as preventing the publication under this paragraph of information so far as relating to the person's activities [F10 as a promoter or a person involved in the supply of arrangements or proposed arrangements].

(6) Before publishing any information under this paragraph that identifies a person as [F11 a person within sub-paragraph (1)(b) or (c)], HMRC must—

(a) inform the person that they are considering doing so, and

(b) give the person reasonable opportunity to make representations about whether it should be published.

[F12 (7) Where the reference number is allocated in a case within paragraph 22(3)—

(a) information that identifies a person within sub-paragraph (1)(b) or (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 sub-paragraph (1)(b) or (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.

(8) In determining a period of one year for the purposes of sub-paragraph (7)(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.]

Textual Amendments

F1 Sch. 17 para. 36(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(2), 44

F2 Words in Sch. 17 para. 36(2)(a) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(a)(i), 44

F3 Words in Sch. 17 para. 36(2)(a) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(a)(ii), 44

F4 Sch. 17 para. 36(2)(b) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(b), 44

F5 Word in Sch. 17 para. 36(2)(c) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(c), 44

F6 Words in Sch. 17 para. 36(2)(d) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(d), 44

F7 Word in Sch. 17 para. 36(4) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 37(4), 44

F8 Sch. 17 para. 36(4A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(5), 44

F9 Words in Sch. 17 para. 36(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(6)(a), 44

F10 Words in Sch. 17 para. 36(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(6)(b), 44

F11 Words in Sch. 17 para. 36(6) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(7), 44

F12 Sch. 17 para. 36(7)(8) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(8), 44

Commencement Information

I1 Sch. 17 para. 36 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)