C2C1C3C4PART 5Promoters of tax avoidance schemes
Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)
F1Stop notices
Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1
236KNotification of interested persons by HMRC
1
This section applies if an authorised officer suspects that a person subject to a stop notice has failed to comply with section 236B(1).
2
Where this section applies, the officer may provide a copy of the stop notice to any person the officer considers might be affected by that failure or the giving of the stop notice (for example, any person who is a client of the person who failed to comply with section 236B(1) or who otherwise makes use of arrangements that must not be promoted as a result of the stop notice).
3
Where the officer provides a copy of a stop notice to a person under subsection (2) the officer may also provide any of the following information to that person—
a
the name of the person who failed to comply with section 236B(1);
b
the business address or registered office of that person;
c
any other information that the authorised officer considers it appropriate to provide in order to make clear the identity of that person;
d
details of any arrangements or proposal for arrangements promoted by that person that meet the description specified in it;
e
an explanation of the effect of the stop notice;
f
an explanation of why the stop notice was given.
Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)