C1Part 7Disclosure of tax avoidance schemes
Annotations:
Modifications etc. (not altering text)
313BF1Reasons for non-disclosure: supporting information
1
Where HMRC receive from a person (P) a statement of reasons why a proposal or arrangements are not notifiable by P, HMRC may apply to the F2tribunal for an order requiring P to provide specified information or documents in support of the reasons.
2
P must comply with a requirement under or by virtue of subsection (1) within—
a
the prescribed period, or
b
such longer period as HMRC may direct.
3
The power under subsection (1)—
a
may be exercised more than once, and
b
applies whether or not the statement of reasons was received under section 313A(1)(b).
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)