Part 7 U.K.Disclosure of tax avoidance schemes

[F1 316Information to be provided in form and manner specified by HMRC U.K.

(1) HMRC may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.

(2) The “information provisions” are sections 308(1) and (3), 309(1), 310, 312(2), 312A(2)[F2 , 313(1) and (3) and 313ZA(3)].]

Textual Amendments

F1 S. 316 substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 6; S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F2 Words in s. 316 substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 7; S.I. 2010/3019, art. 2