SCHEDULES
SCHEDULE 35Promoters of tax avoidance schemes: penalties
Introduction
1
In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document—
a
section 255 (duty to provide information or produce document);
b
section 257 (ongoing duty to provide information);
c
section 258 (duty of person dealing with non-resident promoter);
d
section 259 (monitored promoter: duty to provide information about clients);
e
section 260 (intermediaries: duty to provide information about clients);
f
section 261 (duty to provide information about clients following enquiry);
g
section 262 (information required for monitoring compliance with conduct notice);
h
section 263 (information about monitored promoter's address).