C1Part 7Disclosure of tax avoidance schemes
308AF1Supplemental information
1
This section applies where—
a
a promoter (P) has provided information in purported compliance with section 308(1) or (3), but
b
HMRC believe that P has not provided all the prescribed information.
2
HMRC may apply to the F2tribunal for an order requiring P to provide specified information about, or documents relating to, the notifiable proposal or arrangements.
3
The F2tribunal may make an order under subsection (2) in respect of information or documents only if satisfied that HMRC have reasonable grounds for suspecting that the information or documents—
a
form part of the prescribed information, or
b
will support or explain the prescribed information.
4
A requirement by virtue of subsection (2) shall be treated as part of P's duty under section 308(1) or (3).
5
In so far as P's duty under section 308(1) or (3) arises out of a requirement by virtue of subsection (2) above, the prescribed period shall begin after a date prescribed for the purpose.
6
In so far as P's duty under section 308(1) or (3) arises out of a requirement by virtue of subsection (2) above, the prescribed period—
a
may be of a different length than the prescribed period for the purpose of other applications of section 308(1) or (3), and
b
may be extended by HMRC by direction.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)