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Contents

Legislation

Finance Act 2004

Part 7 Disclosure of tax avoidance schemes

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Section 305A Introduction
Section 306 Meaning of “notifiable arrangements” and “notifiable proposal”
Section 306A Doubt as to notifiability
Section 307 Meaning of “promoter”
Section 308 Duties of promoter
Section 308A Supplemental information
Section 309 Duty of person dealing with promoter outside United Kingdom
Section 310 Duty of parties to notifiable arrangements not involving promoter
Section 310A Duty to provide further information requested by HMRC
Section 310B Failure to provide information under section 310A: application to the Tribunal
Section 310C Duty of promoters to provide updated information
Section 310D Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
Section 311 Allocation of reference number to arrangements
Section 311A Duty of HMRC to notify persons of reference number
Section 311B Right of appeal: section 311(3) case
Section 311C Duty to provide further information requested by HMRC: section 311(3) case
Section 312 Duty of promoter to notify client of number : section 311(2) case
Section 312ZA Duty to notify client of reference number: section 311(3) case
Section 312A Duty of client to notify parties of number
Section 312B Duty of client to provide information ...
Section 313 Duty of parties to notify HMRC of reference number etc
Section 313ZA Duty to provide details of clients
Section 313ZB Enquiry following disclosure of client details
Section 313ZC Duty of employer to notify HMRC of details of employees etc
Section 313A Pre-disclosure enquiry
Section 313B Reasons for non-disclosure: supporting information
Section 313C Provision of information to HMRC by introducers
Section 314 Legal professional privilege
Section 314A Order to disclose
Section 315 Penalties
Section 315A Further penalties
Section 315B Determination of penalties
Section 315C Failure to comply with time limit
Section 315D Other exemptions from liability to a penalty
Section 315E Regulations to vary amounts
Section 316 Information to be provided in form and manner specified by HMRC
Section 316A Duty to provide additional information
Section 316B Confidentiality
Section 316C Publication by HMRC
Section 316D Section 316C: subsequent judicial rulings
Section 317 Regulations under Part 7
Section 317A Special Commissioners: procedure
Section 318 Interpretation of Part 7
Section 319 Part 7: commencement and savings

Part 7 · Disclosure of tax avoidance schemes
Interpretation of Part 7

Section 318 | Interpretation of Part 7

From legislation.gov.uk

(1)In this Part—

(2)Repealed