Part 7Disclosure of tax avoidance schemes

314AF1Order to disclose

1

HMRC may apply to the Special Commissioners for an order that—

a

a proposal is notifiable, or

b

arrangements are 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 Special Commissioners may make the order only if satisfied that section 306(1)(a) to (c) applies to the relevant arrangements.