# Finance (No. 2) Act 2017, Paragraph 4


(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).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.