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The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 1868
- PART 2
- Regulation 18
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18.—(1) Where HMRC receive from a person (“P”) a statement of reasons why a proposal or arrangements are not notifiable by P, HMRC may apply to the tribunal for an order requiring P to provide specified information or documents in support of the reasons.
(2) P must comply with a requirement under or by virtue of paragraph (1) within—
(a)the prescribed period, or
(b)such longer period as HMRC may direct.
(3) The power under paragraph (1)—
(a)may be exercised more than once, and
(b)applies whether or not the statement of reasons was received under regulation 17(1)(b).
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