Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

Modifications etc. (not altering text)

C1 Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

[F1 316A Duty to provide additional information U.K.

(1) This section applies where a person is required to provide information under section 312(2) or 312A(2) or (2A).

(2) HMRC may specify additional information which must be provided by that person to the recipients under section 312(2) or 312A(2) or (2A) at the same time as the information referred to in subsection (1).

(3) HMRC may specify the form and manner in which the additional information is to be provided.

(4) For the purposes of this section “additional information” means information supplied by HMRC which relates to notifiable proposals or notifiable arrangements in general.]

Textual Amendments

F1 S. 316A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 14