C2C1C3C4PART 5Promoters of tax avoidance schemes

Annotations:
Modifications etc. (not altering text)
C2

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)

C1

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)

C3

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)

Obtaining information and documents: supplementary

273Confidentiality

1

No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by a relevant client or a relevant intermediary to HMRC of information or documents about—

F2za

a person subject to a stop notice,

zb

arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,

a

a monitored promoter, or

b

relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.

2

“Relevant client” F3, in relation to a person mentioned in paragraph (za), (zb), (a) or (b) of subsection (1), means a person in relation to whom the F4person so mentioned—

a

has made a firm approach in relation to F5an applicable proposal with a view to making the proposal available for implementation by that person or another person;

b

has made F6an applicable proposal available for implementation by that person;

c

took part in the organisation or management of F7applicable arrangements entered into by that person.

3

“Relevant intermediary” means a person who is an intermediary in relation to F8an applicable proposal in relation to which the F9person mentioned in paragraphs (za), (zb), (a) or (b) of subsection (1) is a promoter.

4

The F10applicable proposal or F10applicable arrangements mentioned in subsection (2) or (3) need not be the F10applicable proposals or F10applicable arrangements to which the disclosure relates.

F15

Nothing in this section authorises a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account this section).

6

For the purposes of this section, a person mentioned in subsection (1)(za) or (zb) is a promotor of arrangements or a proposal for arrangements if the person would be a promoter of those arrangements or proposal if those arrangements or that proposal were relevant arrangements or a relevant proposal (see section 235(2) to (6) and any regulations made under section 235(6)).

7

In this section—

  • “applicable arrangements” means—

    1. a

      in relation to a disclosure falling within subsection (1)(za) or (zb), arrangements falling within the description specified in the stop notice to which the disclosure relates, or

    2. b

      in relation to a disclosure falling within subsection (1)(a) or (b), relevant arrangements;

  • “applicable proposal” means—

    1. a

      in relation to a disclosure falling within subsection (1)(za) or (zb), a proposal for arrangements falling within the description specified in the stop notice to which the disclosure relates, or

    2. b

      in relation to a disclosure falling within subsection (1)(a) or (b), a relevant proposal;

  • “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).