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).