# Finance (No. 2) Act 2017, Paragraph 26


(1) Any person (P) who is a party to any ... arrangements must provide HMRC with prescribed information relating to—
(a) any reference number notified to P under paragraph 23 , 23A or 24, and
(b) the time when P obtains or expects to obtain by virtue of the arrangements a tax advantage in relation to any relevant tax.
(2) For the purposes of sub-paragraph (1) a tax is a “relevant tax” in relation to arrangements of any description if it is prescribed in relation to arrangements of that description by regulations under paragraph 3(1).
(3) Regulations made by the Commissioners may—
(a) in prescribed cases, require the information prescribed under sub-paragraph (1) to be given to HMRC—
(i) in the prescribed manner,
(ii) in the prescribed form,
(iii) at the prescribed time, and
(b) in prescribed cases, require the information prescribed under sub-paragraph (1) and such other information as is prescribed to be provided separately to HMRC at the prescribed time or times.
(4) In sub-paragraph (3) “prescribed” includes being prescribed in a document made under a power conferred by regulations made by the Commissioners.
(5) HMRC may give notice that, in relation to ... arrangements specified in the notice, persons are not under the duty under sub-paragraph (1) after the date specified in the notice.
(6) The duty under sub-paragraph (1) does not apply in prescribed circumstances.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.