# Finance (No. 2) Act 2017, Paragraph 30


(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).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.