284 Disclosure of tax avoidance schemes: information powers
Finance Act 2014 (2014 c 26) | Legislation

Part 6 Other Provisions

Anti-avoidance

284  Disclosure of tax avoidance schemes: information powers

(1)     Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended as set out in subsections (2) to (4).

(2)     After section 310 insert—

“310A Duty to provide further information requested by HMRC

(1)     This section applies where—

(a)     a person has provided the prescribed information about notifiable proposals or arrangements in compliance with section 308, 309 or 310, or

(b)     a person has provided information in purported compliance with section 309 or 310 but HMRC believe that the person has not provided all the prescribed information.

(2)     HMRC may require the person to provide—

(a)     further specified information about the notifiable proposals or arrangements (in addition to the prescribed information under section 308, 309 or 310);

(b)     documents relating to the notifiable

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