Regulation 14 Paragraph 28(2) of the Schedule – enquiry by HMRCI1

United Kingdom

For the purposes of paragraph 28(2) of the Schedule, where HMRC has given a written notice further to that paragraph, the prescribed information is—

(a)

the name and address of any person (“P”) other than the client, as described in paragraph 28(2) of the Schedule, who—

(i)

sells, or is likely to sell, the F1... proposal or ... arrangement; or

(ii)

has achieved, or is likely to achieve, a tax advantage by implementing the F2... proposal or ... arrangement;

(b)

each tax identifier number provided to P; and

(c)

sufficient information as might reasonably be expected to enable an officer of HMRC to comprehend the manner in which P is involved in the F3... proposal or ... arrangement.

Annotations

Textual amendments

F1: Word in reg. 14(a)(i) omitted (30.9.2021) by virtue of The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 (S.I. 2021/979), regs. 1, 9(a)
F2: Word in reg. 14(a)(ii) omitted (30.9.2021) by virtue of The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 (S.I. 2021/979), regs. 1, 9(b)
F3: Word in reg. 14(c) omitted (30.9.2021) by virtue of The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 (S.I. 2021/979), regs. 1, 9(c)

Commencement

I1: Reg. 14 in force at 1.1.2018, see reg. 1