Point in time view as at 18/11/2024.
There are currently no known outstanding effects for the Finance Act 2004, Section 314A.
(1)HMRC may apply to the [F2tribunal] 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 [F3tribunal] may make the order only if satisfied that section 306(1)(a) to (c) applies to the relevant arrangements.]
Textual Amendments
F1S. 314A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(6) (with s. 108(10))
F2Word 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
F3Word 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
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