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Finance (No. 2) Act 2017
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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 28.
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28(1)This paragraph applies where—U.K.
[F1(a)a person (“the service provider”) is providing or has provided services to another person (“the client”) in connection with arrangements or proposed arrangements,
(aa)the service provider has provided HMRC with information in relation to the client under paragraph 27(3), and]
(b)HMRC suspect that a person other than the client is or is likely to be a party to the arrangements.
(2)HMRC may by written notice require the [F2service provider] to provide prescribed information in relation to any person other than the client who the [F2service provider] might reasonably be expected to know is or is likely to be a party to the arrangements.
(3)The [F3service provider] must comply with a requirement under or by virtue of sub-paragraph (2) within—
(a)the relevant period, or
(b)such longer period as HMRC may direct.
(4)In sub-paragraph (3) “the relevant period” is the period of 11 days beginning with the day on which the [F4service provider] receives the notice under sub-paragraph (2).
Textual Amendments
F1Sch. 17 para. 28(1)(a)(aa) substituted for Sch. 17 para. 28(1)(a) (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(2), 44
F2Words in Sch. 17 para. 28(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(3), 44
F3Words in Sch. 17 para. 28(3) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(4), 44
F4Words in Sch. 17 para. 28(4) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(5), 44
Commencement Information
I1Sch. 17 para. 28 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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