SCHEDULES

SCHEDULE 17U.K.Disclosure of tax avoidance schemes

Information provided to introducersU.K.

9U.K.After section 313B insert—

“313CInformation provided to introducers

(1)Where HMRC suspect—

(a)that a person (“P”) is an introducer in relation to a proposal, and

(b)that the proposal may be notifiable,

they may by written notice require P to provide HMRC with prescribed information in relation to each person who has provided P with any information relating to the proposal.

(2)A notice must specify the proposal to which it relates.

(3)P must comply with a requirement under or by virtue of subsection (1) within—

(a)the prescribed period, or

(b)such longer period as HMRC may direct.”