{
  "url": "https://openlegislation.uk/finance-act-2004/section-313A",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-313A.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/313A",
  "kind": "section",
  "number": "313A",
  "heading": "Pre-disclosure enquiry",
  "text": "(1) Where HMRC suspect that a person (P) is the promoter or introducer of a proposal, or the promoter of arrangements, which may be notifiable, they may by written notice require P to state—\n(a) whether in P's opinion the proposal or arrangements are notifiable by P, and\n(b) if not, the reasons for P's opinion.\n(2) A notice must specify the proposal or arrangements to which it relates.\n(3) For the purpose of subsection (1)(b)—\n(a) it is not sufficient to refer to the fact that a lawyer or other professional has given an opinion,\n(b) the reasons must show, by reference to this Part and regulations under it, why P thinks the proposal or arrangements are not notifiable by P, and\n(c) in particular, if P asserts that the arrangements do not fall within any description prescribed under section 306(1)(a), the reasons must provide sufficient information to enable HMRC to confirm the assertion.\n(4) P must comply with a requirement under or by virtue of subsection (1) within—\n(a) the prescribed period, or\n(b) such longer period as HMRC may direct.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 313A, 313B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(5) (with s. 108(10))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 313A(1) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 4; S.I. 2010/3019, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/313A",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}