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Part 7 Disclosure of tax avoidance schemes

From legislation.gov.uk

Contents

  1. Section 305A Introduction
  2. Section 306 Meaning of “notifiable arrangements” and “notifiable proposal”
  3. Section 306A Doubt as to notifiability
  4. Section 307 Meaning of “promoter”
  5. Section 308 Duties of promoter
  6. Section 308A Supplemental information
  7. Section 309 Duty of person dealing with promoter outside United Kingdom
  8. Section 310 Duty of parties to notifiable arrangements not involving promoter
  9. Section 310A Duty to provide further information requested by HMRC
  10. Section 310B Failure to provide information under section 310A: application to the Tribunal
  11. Section 310C Duty of promoters to provide updated information
  12. Section 310D Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
  13. Section 311 Allocation of reference number to arrangements
  14. Section 311A Duty of HMRC to notify persons of reference number
  15. Section 311B Right of appeal: section 311(3) case
  16. Section 311C Duty to provide further information requested by HMRC: section 311(3) case
  17. Section 312 Duty of promoter to notify client of number : section 311(2) case
  18. Section 312ZA Duty to notify client of reference number: section 311(3) case
  19. Section 312A Duty of client to notify parties of number
  20. Section 312B Duty of client to provide information ...
  21. Section 313 Duty of parties to notify HMRC of reference number etc
  22. Section 313ZA Duty to provide details of clients
  23. Section 313ZB Enquiry following disclosure of client details
  24. Section 313ZC Duty of employer to notify HMRC of details of employees etc
  25. Section 313A Pre-disclosure enquiry
  26. Section 313B Reasons for non-disclosure: supporting information
  27. Section 313C Provision of information to HMRC by introducers
  28. Section 314 Legal professional privilege
  29. Section 314A Order to disclose
  30. Section 315 Penalties
  31. Section 315A Further penalties
  32. Section 315B Determination of penalties
  33. Section 315C Failure to comply with time limit
  34. Section 315D Other exemptions from liability to a penalty
  35. Section 315E Regulations to vary amounts
  36. Section 316 Information to be provided in form and manner specified by HMRC
  37. Section 316A Duty to provide additional information
  38. Section 316B Confidentiality
  39. Section 316C Publication by HMRC
  40. Section 316D Section 316C: subsequent judicial rulings
  41. Section 317 Regulations under Part 7
  42. Section 317A Special Commissioners: procedure
  43. Section 318 Interpretation of Part 7
  44. Section 319 Part 7: commencement and savings