Section 308A Supplemental informationF1

United Kingdom

(1)

This section applies where—

(a)

a promoter (P) has provided information in purported compliance with section 308(1) or (3), but

(b)

HMRC believe that P has not provided all the prescribed information.

(2)

HMRC may apply to the F2tribunal for an order requiring P to provide specified information about, or documents relating to, the notifiable proposal or arrangements.

(3)

The tribunal may make an order under subsection (2) in respect of information or documents only if satisfied that HMRC 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 subsection (2) shall be treated as part of P's duty under section 308(1) or (3).

(5)

In so far as P's duty under section 308(1) or (3) arises out of a requirement by virtue of subsection (2) above, the prescribed period shall begin after a date prescribed for the purpose.

(6)

In so far as P's duty under section 308(1) or (3) arises out of a requirement by virtue of subsection (2) above, the prescribed period—

(a)

may be of a different length than the prescribed period for the purpose of other applications of section 308(1) or (3), and

(b)

may be extended by HMRC by direction.

Annotations

Textual amendments

F1: S. 308A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(4) (with s. 108(10))
F2: Word in s. 308A(2)(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 430

Notes on Part 7

Modifications

C1: Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)