# Finance Act 2014, Section 236K: Notification of interested persons by HMRC


(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).
(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).
(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—
(a) the name of the person who failed to comply with section 236B(1);
(b) the business address or registered office of that person;
(c) any other information that the authorised officer considers it appropriate to provide in order to make clear the identity of that person;
(d) details of any arrangements or proposal for arrangements promoted by that person that meet the description specified in it;
(e) an explanation of the effect of the stop notice;
(f) an explanation of why the stop notice was given.

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/section/236K (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-236K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.