Section 313B Reasons for non-disclosure: supporting information

United Kingdom

(1)

F1Where HMRC receive from a person (P) a statement of reasons why a proposal or arrangements are not notifiable by P, HMRC may apply to the F2tribunal for an order requiring P to provide specified information or documents in support of the reasons.

(2)

P must comply with a requirement under or by virtue of subsection (1) within—

(a)

the prescribed period, or

(b)

such longer period as HMRC may direct.

(3)

The power under subsection (1)—

(a)

may be exercised more than once, and

(b)

applies whether or not the statement of reasons was received under section 313A(1)(b).

Annotations

Textual amendments

F1: Ss. 313A, 313B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(5) (with s. 108(10))
F2: Word in s. 313B(1) 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. 431