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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- Part 7
- Section 306A
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- s. 236ZA inserted by S.I. 2024/357 art. 2(2)
[F1306ADoubt as to notifiabilityU.K.
(1)HMRC may apply to the [F2tribunal] for an order that—
(a)a proposal is to be treated as notifiable, or
(b)arrangements are to be treated as notifiable.
(2)An application must specify—
(a)the proposal or arrangements in respect of which the order is sought, and
(b)the promoter.
(3)On an application the [F3tribunal] may make the order only if satisfied that HMRC—
(a)have taken all reasonable steps to establish whether the proposal or arrangements are notifiable, and
(b)have reasonable grounds for suspecting that the proposal or arrangements may be notifiable.
(4)Reasonable steps under subsection (3)(a) may (but need not) include taking action under section 313A or 313B.
(5)Grounds for suspicion under subsection (3)(b) may include—
(a)the fact that the relevant arrangements fall within a description prescribed under section 306(1)(a);
(b)an attempt by the promoter to avoid or delay providing information or documents about the proposal or arrangements under or by virtue of section 313A or 313B;
(c)the promoter's failure to comply with a requirement under or by virtue of section 313A or 313B in relation to another proposal or other arrangements.
(6)Where an order is made under this section in respect of a proposal or arrangements, the prescribed period for the purposes of section 308(1) or (3) in so far as it applies by virtue of the order—
(a)shall begin after a date prescribed for the purpose, and
(b)may be of a different length than the prescribed period for the purpose of other applications of section 308(1) or (3).
(7)An order under this section in relation to a proposal or arrangements is without prejudice to the possible application of section 308, other than by virtue of this section, to the proposal or arrangements.]
Textual Amendments
F1S. 306A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(2) (with s. 108(10))
F2Word in s. 306A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 429
F3Word in s. 306A(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 429
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