{
  "url": "https://openlegislation.uk/finance-act-2014/section-236K",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-236K.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/236K",
  "kind": "section",
  "number": "236K",
  "heading": "Notification of interested persons by HMRC",
  "text": "(1) This section applies if an authorised officer suspects that a person subject to a stop notice has failed to comply with section 236B(1).\n(2) Where this section applies, the officer may provide a copy of the stop notice to any person the officer considers might be affected by that failure or the giving of the stop notice (for example, any person who is a client of the person who failed to comply with section 236B(1) or who otherwise makes use of arrangements that must not be promoted as a result of the stop notice).\n(3) Where the officer provides a copy of a stop notice to a person under subsection (2) the officer may also provide any of the following information to that person—\n(a) the name of the person who failed to comply with section 236B(1);\n(b) the business address or registered office of that person;\n(c) any other information that the authorised officer considers it appropriate to provide in order to make clear the identity of that person;\n(d) details of any arrangements or proposal for arrangements promoted by that person that meet the description specified in it;\n(e) an explanation of the effect of the stop notice;\n(f) an explanation of why the stop notice was given.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/236K",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}