Section 257 | Ongoing duty to provide information following HMRC notice

(1)An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give a notice to a person (“P”) in relation to whom a monitoring notice has effect.

(2)A person to whom a notice is given under subsection (1) must provide prescribed information and produce prescribed documents relating to—

(a)all the monitored proposals and all the monitored arrangements in relation to which the person is a promoter at the time of the notice, and

(b)all the monitored proposals and all the monitored arrangements in relation to which the person becomes a promoter after that time.

(3)The duty under subsection (2)(b) does not apply in relation to any proposals or arrangements in relation to which the person first becomes a promoter after the monitoring notice ceases to have effect.

(4)A notice under subsection (1) must specify the time within which information must be provided or a document produced and different times may be specified for different cases.