SCHEDULES

SCHEDULE 30Amendments of Part 5 of FA 2014

PART 1Stop notices and information & inspection powers

5

1

Section 273 (confidentiality) is amended as follows.

2

In subsection (1) before paragraph (a) insert—

za

a person subject to a stop notice,

zb

arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,

3

In subsection (2)—

a

in the words before paragraph (a)—

i

after “client”” insert “ , in relation to a person mentioned in paragraph (za), (zb), (a) or (b) of subsection (1), ”;

ii

for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person so mentioned ”;

b

in paragraphs (a) and (b), for “a relevant”, in both places it occurs, substitute “ an applicable ”;

c

in paragraph (c), for “relevant” substitute “ applicable ”.

4

In subsection (3)—

a

for “a relevant” substitute “ an applicable ”;

b

for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person mentioned in paragraphs (za), (zb), (a) or (b) of subsection (1) ”.

5

In subsection (4), for “relevant”, in each place it occurs, substitute “ applicable ”.

6

After that subsection insert—

5

Nothing in this section authorises a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account this section).

6

For the purposes of this section, a person mentioned in subsection (1)(za) or (zb) is a promotor of arrangements or a proposal for arrangements if the person would be a promoter of those arrangements or proposal if those arrangements or that proposal were relevant arrangements or a relevant proposal (see section 235(2) to (6) and any regulations made under section 235(6)).

7

In this section—

  • “applicable arrangements” means—

    1. a

      in relation to a disclosure falling within subsection (1)(za) or (zb), arrangements falling within the description specified in the stop notice to which the disclosure relates, or

    2. b

      in relation to a disclosure falling within subsection (1)(a) or (b), relevant arrangements;

  • “applicable proposal” means—

    1. a

      in relation to a disclosure falling within subsection (1)(za) or (zb), a proposal for arrangements falling within the description specified in the stop notice to which the disclosure relates, or

    2. b

      in relation to a disclosure falling within subsection (1)(a) or (b), a relevant proposal;

  • “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).