“DOTAS arrangements”
8(1)For the purposes of this Schedule arrangements are “DOTAS arrangements” at any time if they are notifiable arrangements at the time in question and a person—
(a)has provided information in relation to the arrangements under section 308(3), 309 or 310 of FA 2004, or
(b)has failed to comply with any of those provisions in relation to the arrangements.
(2)But for the purposes of this Schedule “DOTAS arrangements” does not include arrangements in respect of which HMRC has given notice under section 312(6) of FA 2004 (notice that promoters not under duty to notify client of reference number).
(3)For the purposes of sub-paragraph (1) a person who would be required to provide information under subsection (3) of section 308 of FA 2004—
(a)but for the fact that the arrangements implement a proposal in respect of which notice has been given under subsection (1) of that section, or
(b)but for subsection (4A), (4C) or (5) of that section,
is treated as providing the information at the end of the period referred to in subsection (3) of that section.
(4)In this paragraph “notifiable arrangements” has the same meaning as in Part 7 of FA 2004.