# Finance (No. 2) Act 2017, Paragraph 11


(1) A person who is a promoter in relation to a notifiable proposal must, within the relevant period, provide HMRC with prescribed information relating to the proposal.
(2) In sub-paragraph (1) “the relevant period” is the period of 31 days beginning with the relevant date.
(3) In sub-paragraph (2) “the relevant date” is the earliest of the following—
(a) the date on which the promoter first makes a firm approach to another person in relation to the proposal,
(b) the date on which the promoter makes the proposal available for implementation by any other person, or
(c) the date on which the promoter first becomes aware of any transaction forming part of notifiable arrangements implementing the proposal.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.