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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- Part 7
- Section 313A
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 236ZA inserted by S.I. 2024/357 art. 2(2)
[F1313APre-disclosure enquiryU.K.
(1)Where HMRC suspect that a person (P) is the promoter [F2or introducer of a proposal, or the promoter of arrangements,] which may be notifiable, they may by written notice require P to state—
(a)whether in P's opinion the proposal or arrangements are notifiable by P, and
(b)if not, the reasons for P's opinion.
(2)A notice must specify the proposal or arrangements to which it relates.
(3)For the purpose of subsection (1)(b)—
(a)it is not sufficient to refer to the fact that a lawyer or other professional has given an opinion,
(b)the reasons must show, by reference to this Part and regulations under it, why P thinks the proposal or arrangements are not notifiable by P, and
(c)in particular, if P asserts that the arrangements do not fall within any description prescribed under section 306(1)(a), the reasons must provide sufficient information to enable HMRC to confirm the assertion.
(4)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.]
Textual Amendments
F1Ss. 313A, 313B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(5) (with s. 108(10))
F2Words in s. 313A(1) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 4; S.I. 2010/3019, art. 2
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