Section 314A Order to disclose

United Kingdom

(1)

F1HMRC may apply to the F2tribunal for an order that—

(a)

a proposal is notifiable, or

(b)

arrangements are notifiable.

(2)

An application must specify—

(a)

the proposal or arrangements in respect of which the order is sought, and

(b)

the promoter.

(3)

On an application the F3tribunal may make the order only if satisfied that section 306(1)(a) to (c) applies to the relevant arrangements.

Annotations

F1: S. 314A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(6) (with s. 108(10))
F2: Word in s. 314A(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. 432
F3: Word in s. 314A(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. 432