Section 236H | Publication

(1)An authorised officer may publish—

(a)the fact that a person is subject to a stop notice;

(b)details of any arrangements or proposal for arrangements promoted by that person that the officer considers meet the description specified in the notice.

(2)Publication under subsection (1) may also include the following information about the person—

(a)the person's name;

(b)the person's business address or registered office;

(c)any other information that the authorised officer considers it appropriate to publish in order to make clear the person's identity.

(3)The reference in subsection (2)(a) to the person's name includes any name under which the person carries on a business and any previous name or pseudonym.

(4)Publication of information about a person subject to a stop notice may not take place before the end of the appeal period, but an authorised officer may, at any time after the notice is given, publish the description of arrangements or proposal for arrangements specified in the notice and the fact that arrangements of that description are subject to a stop notice.

(5)The “appeal period” means—

(a)the period during which a request under section 236D(1) (withdrawal of stop notices) could be made,

(b)where such a request was made, the period during which an appeal to the tribunal against a decision notice under section 236D(4) could be brought under section 236E, or

(c)where an appeal mentioned in paragraph (b) has been brought, the period during which the proceedings on that appeal to the tribunal have not been determined, withdrawn or otherwise disposed of.

(6)For the purposes of subsection (5)(c), reference to proceedings on an appeal to the tribunal do not include any proceedings on appeal from the tribunal.