Paragraph 4 I1

(1)

HMRC may apply to the tribunal for an order that—

(a)

a proposal is notifiable, or

(b)

arrangements are notifiable.

(2)

An application must specify—

(a)

the proposal or arrangements in respect of which the order is sought, and

(b)

the promoter.

(3)

On an application the tribunal may make the order only if satisfied that paragraph 3(1)(a) to (c) applies to the relevant arrangements and that they are not excluded from being notifiable by paragraph 3(2).

Annotations

Commencement

I1: Sch. 17 para. 4 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)