Paragraph 33 I1

(1)

This paragraph applies where a person is required to provide information under paragraph 23(2) F1, 23A(2) or 24(3).

(2)

HMRC may specify additional information which must be provided by that person to the recipients under paragraph 23(2) F2, 23A(2) or 24(3) at the same time as the information referred to in sub-paragraph (1).

(3)

HMRC may specify the form and manner in which the additional information is to be provided.

(4)

For the purposes of this paragraph “additional information” means information supplied by HMRC which relates to notifiable proposals or notifiable arrangements in general.

Annotations

Textual amendments

F1: Word in Sch. 17 para. 33(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 35, 44
F2: Word in Sch. 17 para. 33(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 35, 44

Commencement

I1: Sch. 17 para. 33 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)