# Finance (No. 2) Act 2017, Paragraph 18


(1) This paragraph applies to any person who enters into any transaction forming part of notifiable arrangements as respects which neither that person nor any other person in the United Kingdom is liable to comply with paragraph 11(1), 12(1) or 17(2).
(2) The person must at the prescribed time provide HMRC with prescribed information relating to the arrangements.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.