Section 185 | Restriction on disclosure of notices

(1)An information notice may require the recipient not to disclose the existence or contents of the notice to—

(a)the connected person to whom the notice relates,

(b)in the case of a notice under section 181, members of the class of persons to which the notice relates,

(c)any person who might reasonably be expected to disclose the existence or contents of the notice to the connected person or members of the class, or

(d)any other person.

(2)A requirement under subsection (1)(d) may not prohibit disclosure for, or in connection with, the purpose of—

(a)complying with the notice, or

(b)seeking legal advice.

(3)A requirement imposed under subsection (1) has effect until the end of the period of 12 months beginning with the day on which the notice is issued, unless before the end of that period—

(a)the requirement is withdrawn in accordance with subsection (4), or

(b)the period is extended in accordance with subsection (5).

(4)An officer of Revenue and Customs may withdraw the requirement by notifying the recipient in writing.

(5)An officer of Revenue and Customs may by notice to the recipient—

(a)extend the period during which a requirement imposed under subsection (1) has effect by a period of 12 months beginning with the day after the last day of the previous period of 12 months, and

(b)do so on one or more occasions.

(6)An officer of Revenue and Customs may not issue a notice under subsection (5) unless—

(a)the officer considers that there are reasonable grounds for believing that failure to extend the period might prejudice the investigation of tax avoidance, and

(b)where the officer is not an authorised officer of Revenue and Customs, an authorised officer agrees with the officer’s—

(i)decision to extend the period, and

(ii)assessment under paragraph (a).