[F122C(1)This paragraph applies where HMRC have allocated a reference number to arrangements or proposed arrangements in a case within paragraph 22(3).U.K.
(2)HMRC may require a relevant person to provide—
(a)specified information about the arrangements or proposed arrangements;
(b)documents relating to the arrangements or proposed arrangements.
(3)In sub-paragraph (2), “relevant person” means—
(a)any person who HMRC reasonably suspect to be, or to have been, a promoter in relation to the arrangements or the proposed arrangements;
(b)any other person who HMRC reasonably suspect to be, or to have been, involved in the supply of the arrangements or the proposed arrangements.
(4)HMRC may require information or documents only if they have reasonable grounds for suspecting that the information or documents will assist them in considering the arrangements or proposed arrangements.
(5)Where HMRC impose a requirement on a person under sub-paragraph (2), the person must comply with the requirement before the end of—
(a)the period of 10 working days beginning with the day on which HMRC imposed the requirement, or
(b)such longer period as HMRC may direct.]
Textual Amendments
F1Sch. 17 paras. 22-22C and cross-headings substituted for Sch. 17 para. 22 and cross-heading (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 23, 44