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5. After regulation 11 (duty of parties to notifiable contribution arrangements not involving promoter) insert—
11A.—(1) This regulation applies where—
(a)a person has provided the prescribed information about notifiable contribution proposals or notifiable contribution arrangements in compliance with regulation 8, 10 or 11, or
(b)a person has provided information in purported compliance with regulation 10 or 11 but HMRC believe that the person has not provided all the prescribed information.
(2) HMRC may require the person to provide—
(a)further specified information about the notifiable contribution proposals or notifiable contribution arrangements (in addition to the prescribed information under regulation 8, 10 or 11);
(b)documents relating to the notifiable contribution proposals or notifiable contribution arrangements.
(3) Where HMRC impose a requirement on a person under this regulation, the person must comply with the requirement within—
(a)the period of 10 working days beginning with the day on which HMRC imposed the requirement, or
(b)such longer period as HMRC may direct.
11B.—(1) This regulation applies where HMRC—
(a)have required a person to provide information or documents under regulation 11A, but
(b)believe that the person has failed to provide the information or documents required.
(2) HMRC may apply to the tribunal for an order requiring the person to provide the information or documents required.
(3) The tribunal may make an order under paragraph (2) only if satisfied that HMRC have reasonable grounds for suspecting that the information or documents will assist HMRC in considering the notifiable contribution proposals or notifiable contribution arrangements.
(4) Where the tribunal makes an order under paragraph (2), the person must comply with it within—
(a)the period of 10 working days beginning with the day on which the tribunal made the order, or
(b)such longer period as HMRC may direct.”.
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