16(1)This paragraph applies where—U.K.
(a)a promoter (P) has provided information in purported compliance with paragraph 11(1) or 12(1), but
(b)HMRC believe that P has not provided all the prescribed information.
(2)HMRC may apply to the tribunal for an order requiring P to provide specified information about, or documents relating to, the notifiable proposal or arrangements.
(3)The tribunal may make an order under sub-paragraph (2) in respect of information or documents only if satisfied that HMRC have reasonable grounds for suspecting that the information or documents—
(a)form part of the prescribed information, or
(b)will support or explain the prescribed information.
(4)A requirement by virtue of sub-paragraph (2) is to be treated as part of P's duty under paragraph 11(1) or 12(1).
(5)In so far as P's duty under sub-paragraph (1) of paragraph 11 or 12 arises out of an order made by virtue of sub-paragraph (2) above the relevant period for the purposes of that sub-paragraph (1) is—
(a)the period of 11 days beginning with the date of the order, or
(b)such longer period as HMRC may direct.
Commencement Information
I1Sch. 17 para. 16 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)