Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
12. After regulation 7 (duties of promoter) insert—

“Supplemental Information
7A. (1)  This regulation applies where—
(a) a promoter (P) has provided information in purported compliance with paragraph (1) or (3) of regulation 7, but
(b) the Commissioners believe that P has not provided all the prescribed information.
(2) The Commissioners may apply to the Special Commissioners for an order requiring P to provide specified information about, or documents relating to, the notifiable contribution proposal or arrangements.
(3) The Special Commissioners may make an order under paragraph (2) in respect of information or documents only if satisfied that the Commissioners have reasonable grounds for suspecting that the information or documents—
(a) form part of the prescribed information, or
(b) will support or explain the prescribed information.
(4) A requirement by virtue of paragraph (2) shall be treated as part of P’s duty under paragraph (1) or (3) of regulation 7.
(5) In so far as P’s duty under paragraph (1) or (3) of regulation 7 arises out of a requirement by virtue of paragraph (2) above, the period for the purposes of those paragraphs of regulation 7 and the date after which it begins is prescribed by the Information Regulations.
(6) In so far as P’s duty under paragraph (1) or (3) of regulation 7 arises out of a requirement by virtue of paragraph (2) above, the prescribed period may be extended by the Commissioners by direction.”.