Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 16 U.K. Penalties for enablers of defeated tax avoidance

PART 7 U.K. GAAR Advisory Panel opinion, and representations

Information to accompany referral U.K.

30 U.K. A referral under paragraph 26 must (as well as being accompanied by the referral statement under paragraph 27) be accompanied by—

(a) a declaration that, as far as HMRC are aware, nothing which is material to the GAAR Advisory Panel's consideration of the matter has been omitted from that statement,

(b) a copy of each notice given under paragraph 28 by HMRC in relation to the referral,

(c) a copy of any representations received under paragraph 28 and any comments that HMRC wish to make in respect of those representations, and

(d) a copy of each notice given under paragraph 31 by HMRC.