Part 7U.K.Disclosure of tax avoidance schemes

Modifications etc. (not altering text)

[F1316Information to be provided in form and manner specified by HMRCU.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, [F2310A,] [F3310C,] [F4311C,] 312(2), [F5312ZA(2),] 312A(2) [F6and (2A)][F7, 313(1) and (3)[F8, 313ZA(3) and 313ZC(5)]] .]

Textual Amendments

F1S. 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

F2Word in s. 316(2) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(3)

F3Word in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 2

F4Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(a), 44

F5Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(b), 44

F6Words in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 7

F7Words in s. 316 substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 7; S.I. 2010/3019, art. 2

F8Words in s. 316(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 10