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Finance (No. 2) Act 2017
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17(1)This paragraph applies where a person enters into any transaction forming part of any notifiable arrangements in relation to which—U.K.
(a)a promoter is resident outside the United Kingdom, and
(b)no promoter is resident in the United Kingdom.
(2)The person must, within the relevant period, provide HMRC with prescribed information relating to the arrangements.
(3)In sub-paragraph (2) “the relevant period” is the period of 6 days beginning with the day on which the person enters into the first transaction forming part of the arrangements.
(4)Compliance with paragraph 11(1) or 12(1) by any promoter in relation to the arrangements discharges the person's duty under sub-paragraph (1).
Modifications etc. (not altering text)
C1Sch. 17 para. 17 restricted (1.1.2018) by The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 (S.I. 2017/1215), regs. 1, 4(4)
Commencement Information
I1Sch. 17 para. 17 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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