C1Part 7Disclosure of tax avoidance schemes

Annotations:
Modifications etc. (not altering text)
C1

Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

313CF1F3Provision of information to HMRC by introducers

F21

This section applies where HMRC suspect—

a

that a person (“P”) is an introducer in relation to a proposal, and

b

that the proposal may be notifiable.

1A

HMRC may by written notice require P to provide HMRC with one or both of the following—

a

prescribed information in relation to each person who has provided P with any information relating to the proposal;

b

prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.

2

A notice must specify the proposal to which it relates.

3

P must comply with a requirement under F4subsection (1A) within—

a

the prescribed period, or

b

such longer period as HMRC may direct.