{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-43D/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-43D/paragraph-5.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/43D/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) If a designated HMRC officer considers that, in relation to a partnership—\n(a) a partnership return has been made on the basis that a tax advantage has arisen to one or more partners from tax arrangements that are abusive, and\n(b) the tax advantage ought to be counteracted under section 209,\nthe officer may give the responsible partner a written notice under this paragraph.\n(2) A partner who appears to a designated HMRC officer to fall within sub-paragraph (1)(a) is a “relevant partner” for the purposes of this Part of this Schedule.\n(3) The notice must—\n(a) specify each relevant partner, the arrangements and the tax advantage,\n(b) explain why the officer considers that a tax advantage has arisen to each relevant partner from tax arrangements that are abusive,\n(c) set out the counteraction that the officer considers ought to be taken,\n(d) inform the responsible partner of the period for making representations under paragraph 4 of Schedule 43, and\n(e) explain the effect of—\n(i) paragraphs 5 and 6 of Schedule 43, and\n(ii) sections 209(8) and 212B.\n(4) The notice may set out steps that may be taken to avoid the proposed counteraction.\n(5) If, after the notice has been given, it appears to a designated HMRC officer that the tax advantage has not in fact arisen to a partner specified in the notice, the officer must amend the notice accordingly.\n(6) Where a designated HMRC officer so amends a notice—\n(a) it is treated as having been given in the amended form, and\n(b) the officer may take such other steps as the officer considers appropriate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/43D/paragraph/5",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}