Section 316 Information to be provided in form and manner specified by HMRC

United Kingdom

(1)

F1HMRC may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.

(2)

The “information provisions” are sections 308(1) and (3), 309(1), 310, F2310A, F3310C, F4311C, 312(2), F5312ZA(2), 312A(2) F6and (2A)F7, 313(1) and (3)F8, 313ZA(3) and 313ZC(5) .

Annotations

Textual amendments

F1: S. 316 substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 6; S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2
F2: Word in s. 316(2) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(3)
F3: Word in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 2
F4: Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(a), 44
F5: Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(b), 44
F6: Words in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 7
F7: Words in s. 316 substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 7; S.I. 2010/3019, art. 2
F8: Words in s. 316(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 10