Regulation 5 Time for providing information under section 308, 308A, 309 or 310I1C1

The period or time (as the case may be) within which—

must be provided to HMRC is found in accordance with the following paragraphs of this regulation.

Where a proposal or arrangements (not being otherwise notifiable) is or are treated as notifiable by virtue of an order under section 306A(1) (doubt as to notifiability) the prescribed period is the period of 10 days beginning on the day after that on which the order is made.

In the case of a requirement to provide specified information about, or documents relating to, the notifiable proposal or arrangements which arises by virtue of an order under section 308A(2), the prescribed period is the period of 10 days beginning on the day after that on which the order is made.

In any other case of a notification under section 308(1), the prescribed period is the period of 5 days beginning on the day after the relevant date.

In any other case of a notification under section 308(3), the prescribed period is the period of 5 days beginning on the day after that on which the promoter first becomes aware of any transaction forming part of arrangements to which that subsection applies.

In the case of a notification under section 309(1), the prescribed period is the period of 5 days beginning on the day after that on which the client enters into the first transaction forming part of notifiable arrangements to which that subsection applies.

In the case of a notification under section 310 which arises by virtue of the application of regulation 6 of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004^f1 (persons not to be treated as promoters: legal professional privilege), the prescribed time is any time during the period of 5 days beginning on the day after that on which the person enters into the first transaction forming part of the notifiable arrangements.

In any other case of a notification under section 310 the prescribed time is any time during the period of 30 days beginning on the day after that on which the person enters into the first transaction forming part of the notifiable arrangements.