Section 166 | Certification of promoters

(1)An authorised officer of Revenue and Customs may, for the purposes of this Chapter, certify that a person is promoting arrangements—

(a)in breach of section 236B of FA 2014 (effect of stop notices), or

(b)in breach of section 159(1) (prohibition of promotion of certain tax avoidance arrangements).

(2)A certification under subsection (1) must be in writing and include the following—

(a)the name of the person,

(b)a statement to the effect that—

(i)an authorised officer of Revenue and Customs has certified that the person is promoting arrangements as described in subsection (1)(a) or (b), and

(ii)accordingly, the person is a certified promoter for the purposes of this Chapter,

(c)a summary of the officer’s reasons for coming to the conclusion certified, including a description of the arrangements and promotion, and

(d)information about how the person may make representations to HMRC (see subsection (4)(b)).

(3)For the purposes of this Chapter, a “certified promoter” means a person certified under this section.

(4)Before issuing a notice under section 167 (promoter action notice) in respect of a certified promoter, an authorised officer of Revenue and Customs must—

(a)provide the certified promoter with a copy of the certification, and

(b)allow the certified promoter 30 days from the date of provision to make representations to HMRC.