Section 314A | Order to disclose

(1)HMRC may apply to the tribunal for an order that—

(a)a proposal is notifiable, or

(b)arrangements are notifiable.

(2)An application must specify—

(a)the proposal or arrangements in respect of which the order is sought, and

(b)the promoter.

(3)On an application the tribunal may make the order only if satisfied that section 306(1)(a) to (c) applies to the relevant arrangements.