Paragraph 30 I1

(1)

Where HMRC receive from a person (P) a statement of reasons why a proposal or arrangements are not notifiable by P, HMRC may apply to the tribunal for an order requiring P to provide specified information or documents in support of the reasons.

(2)

P must comply with a requirement under or by virtue of sub-paragraph (1) within—

(a)

the relevant period, or

(b)

such longer period as HMRC may direct.

(3)

In sub-paragraph (2) “the relevant period” is the period of 15 days beginning with the day on which the order concerned is made.

(4)

The power under sub-paragraph (1)—

(a)

may be exercised more than once, and

(b)

applies whether or not the statement of reasons was received under paragraph 29(1)(b).

Annotations

Commencement

I1: Sch. 17 para. 30 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Notes on Schedule 17

Modifications

C1: Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)