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6.—(1) HMRC may apply to the tribunal for an order that—
(a)a proposal is to be treated as a notifiable contribution proposal; or
(b)arrangements are to be treated as notifiable contribution arrangements.
(2) An application must specify—
(a)the proposal or arrangements in respect of which the order is sought; and
(b)the promoter.
(3) On an application the tribunal may make the order only if satisfied that HMRC—
(a)have taken all reasonable steps to establish whether the proposal is a notifiable contribution proposal or the arrangements are notifiable contribution arrangements; and
(b)have reasonable grounds for suspecting that the proposal may be a notifiable contribution proposal or the arrangements may be notifiable contribution arrangements.
(4) Reasonable steps under paragraph (3)(a) may (but need not) include taking action under regulation 17 or 18.
(5) Grounds for suspicion under paragraph (3)(b) may include—
(a)the fact that the relevant arrangements fall within a description prescribed by the Descriptions Regulations;
(b)an attempt by the promoter to avoid or delay providing information or documents about the proposal or arrangements under or by virtue of regulation 17 or 18;
(c)the promoter’s failure to comply with a requirement under or by virtue of regulation 17 or 18 or section 313A or 313B in relation to another proposal or other arrangements.
(6) Where an order is made under this regulation in respect of a proposal or arrangements, the period for the purposes of paragraphs (1) and (3) of regulation 8 is that prescribed.
(7) An order under this regulation in relation to a proposal or arrangements is without prejudice to the possible application of regulation 8, other than by virtue of this regulation, to the proposal or arrangements.
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