4. In the Table at regulation 5(2) (provisions corresponding to Part 7 of the Finance Act 2004(1)), after the row relating to section 310 (duty of parties to notifiable arrangements not involving promoter) insert—
| “Section 310A (duty to provide further information requested by HMRC) | Regulation 11A |
| Section 310B (failure to provide information under section 310A: application to the Tribunal) | Regulation 11B(2)”. |
Sections 310A and 310B of the Finance Act 2004 (c. 12) were inserted by section 284(1) and (2) of the Finance Act 2014 (c. 26). Regulations 11A and 11B are inserted by regulation 5 of this instrument.