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Finance (No. 2) Act 2017
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Duties of promoter in relation to notifiable proposals or notifiable arrangements
12(1)A person who is a promoter in relation to notifiable arrangements must, within the relevant period after the date on which the person first becomes aware of any transaction forming part of the arrangements, provide HMRC with prescribed information relating to the arrangements.
(2)In sub-paragraph (1) “the relevant period” is the period of 31 days beginning with that date.
(3)The duty under sub-paragraph (1) does not apply if the notifiable arrangements implement a proposal in respect of which notice has been given to HMRC under paragraph 11(1).
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