C1Part 7Disclosure of tax avoidance schemes
Annotations:
Modifications etc. (not altering text)
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.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)