Section 313B | Reasons 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 tribunal 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).