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Finance Act 2014

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This is the original version (as it was originally enacted).

248Publication by HMRC

This section has no associated Explanatory Notes

(1)An authorised officer may publish the fact that a person is a monitored promoter.

(2)Publication under subsection (1) may also include the following information about the monitored promoter—

(a)its name;

(b)its business address or registered office;

(c)the nature of the business mentioned in section 242(1)(a);

(d)any other information that the authorised officer considers it appropriate to publish in order to make clear the monitored promoter’s identity.

(3)The reference in subsection (2)(a) to the monitored promoter’s name includes any name under which it carries on a business as a promoter and any previous name or pseudonym.

(4)Publication under subsection (1) may also include a statement of which of the conditions in a conduct notice it has been determined that the person (or, in the case of a replacement monitoring notice, the person to whom the original monitoring notice was given) has failed to comply with.

(5)Publication may not take place before the end of the appeal period (or, in the case of a replacement monitoring notice, the appeal period for the original monitoring notice).

(6)The “appeal period”, in relation to a monitoring notice, means—

(a)the period during which an appeal could be brought against the approval by the tribunal of the giving of the notice, or

(b)where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.

(7)Publication under this section is to be in such manner as the authorised officer thinks fit; but see subsection (8).

(8)If an authorised officer publishes the fact that a person is a monitored promoter and the monitoring notice is withdrawn, the officer must publish the fact of the withdrawal in the same way as the officer published the fact that the person was a monitored promoter.

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