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- Point in Time (26/03/2015)
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Version Superseded: 10/06/2021
Point in time view as at 26/03/2015. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 2004, Section 316C.
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(1)HMRC may publish information about—
(a)any notifiable arrangements, or proposed notifiable arrangements, to which a reference number is allocated under section 311;
(b)any person who is a promoter in relation to the notifiable arrangements or, in the case of proposed notifiable arrangements, the notifiable proposal.
(2)The information that may be published is (subject to subsection (4))—
(a)any information relating to arrangements within subsection (1)(a), or a person within subsection (1)(b), that is prescribed information for the purposes of section 308, 309 or 310;
(b)any ruling of a court or tribunal relating to any such arrangements or person (in that person's capacity as a promoter in relation to a notifiable proposal or arrangements);
(c)the number of persons in any period who enter into transactions forming part of notifiable arrangements within subsection (1)(a);
(d)whether arrangements within subsection (1)(a) are APN relevant (see subsection (7));
(e)any other information that HMRC considers it appropriate to publish for the purpose of identifying arrangements within subsection (1)(a) or a person within subsection (1)(b).
(3)The information may be published in any manner that HMRC considers appropriate.
(4)No information may be published under this section that identifies a person who enters into a transaction forming part of notifiable arrangements within subsection (1)(a).
(5)But where a person who is a promoter within subsection (1)(b) is also a person mentioned in subsection (4), nothing in subsection (4) is to be taken as preventing the publication under this section of information so far as relating to the person's activities as a promoter.
(6)Before publishing any information under this section that identifies a person as a promoter within subsection (1)(b), HMRC must—
(a)inform the person that they are considering doing so, and
(b)give the person reasonable opportunity to make representations about whether it should be published.
(7)Arrangements are “APN relevant” for the purposes of subsection (2)(d) if HMRC has indicated in a publication that it may exercise (or has exercised) its power under section 219 of the Finance Act 2014 (accelerated payment notices) by virtue of the arrangements being DOTAS arrangements within the meaning of that section.]
Textual Amendments
F1Ss. 316C, 316D inserted (with application in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2015 (c. 11), Sch. 17 para. 17
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