22(1)Where a person (P) complies or purports to comply with paragraph 11(1), 12(1), 17(2) or 18(2) in relation to any notifiable proposal or notifiable arrangements, HMRC may within 90 days allocate a reference number to the notifiable arrangements or, in the case of a notifiable proposal, to the proposed notifiable arrangements.U.K.
(2)If HMRC do so it must notify the number to P and (where the person is one who has complied or purported to comply with paragraph 11(1) or 12(1)), to any other person—
(a)who is a promoter in relation to—
(i)the notifiable proposal (or arrangements implementing the notifiable proposal), or
(ii)the notifiable arrangements (or proposal implemented by the notifiable arrangements), and
(b)whose identity and address has been notified to HMRC by P.
(3)The allocation of a reference number to any notifiable arrangements (or proposed notifiable arrangements) is not to be regarded as constituting any indication by HMRC that the arrangements would or could as a matter of law result in the obtaining by any person of a tax advantage.
(4)In this Part of this Schedule “reference number”, in relation to any notifiable arrangements, means the reference number allocated under this paragraph.
Commencement Information
I1Sch. 17 para. 22 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)