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Finance (No. 2) Act 2017
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Duty to provide further information requested by HMRC
20(1)This paragraph applies where HMRC—
(a)have required a person to provide information or documents under paragraph 19, but
(b)believe that the person has failed to provide the information or documents required.
(2)HMRC may apply to the tribunal for an order requiring the person to provide the information or documents required.
(3)The tribunal may make an order imposing such a requirement only if satisfied that HMRC have reasonable grounds for suspecting that the information or documents will assist HMRC in considering the notifiable proposals or arrangements.
(4)Where the tribunal makes an order imposing such a requirement, the person must comply with the requirement within—
(a)the period of 10 working days beginning with the day on which the tribunal made the order, or
(b)such longer period as HMRC may direct.
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