SCHEDULES

F1SCHEDULE 11ADisclosure of avoidance Schemes

Voluntary notification of avoidance scheme that is not designated scheme

9

(1)

Any person may, at any time, provide the Commissioners with prescribed information relating to a scheme or proposed scheme of a particular description which is (or, if implemented, would be) a notifiable scheme by virtue of paragraph 5(1)(b).

(2)

On receiving the prescribed information, the Commissioners may—

(a)

allocate a reference number to the scheme (if they have not previously done so under this paragraph), and

(b)

notify the person who provided the information of the number allocated.