Part 1 Duties to disclose avoidance schemes etc

1. Preliminary: application of definitions
2. “Indirect tax”
3. “Notifiable arrangements” and “notifiable proposal”
4. “Tax advantage” in relation to VAT
5. “Tax advantage” in relation to taxes other than VAT
6. “Promoter”
7. “Introducer”
8. “Makes a firm approach” and “marketing contact”
9. Duties of promoter in relation to notifiable proposals or notifiable arrangements
10. Duty of promoter: supplemental information
11. Duty of person dealing with promoter outside United Kingdom
12. Duty of parties to notifiable arrangements not involving promoter
13. Duty to provide further information requested by HMRC
14. Duty of promoters to provide updated information
15. Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
16. Allocation of reference number to arrangements
17. Duty of HMRC to notify persons of reference number
18. Right of appeal: paragraph 22(3) case
19. Duty to provide further information requested by HMRC: paragraph 22(3) case
20. Duty of promoter to notify client of number : paragraph 22(2) case
21. Duty to notify client of reference number: paragraph 22(3) case
22. Duty of client to notify parties of number
23. Duty of client to provide information ...
24. Duty of parties to notify HMRC of reference number etc
25. Duty ... to provide details of clients
26. Enquiry following disclosure of client details
27. Pre-disclosure enquiry
28. Reasons for non-disclosure: supporting information
29. Provision of information to HMRC by introducers
30. Legal professional privilege
31. Information
32. Power to vary certain relevant periods