Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

[F1 314A Order to disclose U.K.

(1) HMRC may apply to the [F2 tribunal] for an order that—

(a) a proposal is notifiable, or

(b) arrangements are 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 [F3 tribunal] may make the order only if satisfied that section 306(1)(a) to (c) applies to the relevant arrangements.]

Textual Amendments

F1 S. 314A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(6) (with s. 108(10))

F2 Word in s. 314A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 432

F3 Word in s. 314A(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 432