Part 7Disclosure of tax avoidance schemes
306AF1Doubt as to notifiability
1
HMRC may apply to the Special Commissioners for an order that—
a
a proposal is to be treated as notifiable, or
b
arrangements are to be treated as notifiable.
2
An application must specify—
a
the proposal or arrangements in respect of which the order is sought, and
b
the promoter.
3
On an application the Special Commissioners may make the order only if satisfied that HMRC—
a
have taken all reasonable steps to establish whether the proposal or arrangements are notifiable, and
b
have reasonable grounds for suspecting that the proposal or arrangements may be notifiable.
4
Reasonable steps under subsection (3)(a) may (but need not) include taking action under section 313A or 313B.
5
Grounds for suspicion under subsection (3)(b) may include—
a
the fact that the relevant arrangements fall within a description prescribed under section 306(1)(a);
b
an attempt by the promoter to avoid or delay providing information or documents about the proposal or arrangements under or by virtue of section 313A or 313B;
c
the promoter's failure to comply with a requirement under or by virtue of section 313A or 313B in relation to another proposal or other arrangements.
6
Where an order is made under this section in respect of a proposal or arrangements, the prescribed period for the purposes of section 308(1) or (3) in so far as it applies by virtue of the order—
a
shall begin after a date prescribed for the purpose, and
b
may be of a different length than the prescribed period for the purpose of other applications of section 308(1) or (3).
7
An order under this section in relation to a proposal or arrangements is without prejudice to the possible application of section 308, other than by virtue of this section, to the proposal or arrangements.