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Finance (No. 2) Act 2017
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33(1)This paragraph applies where a person is required to provide information under paragraph 23(2) or 24(3).
(2)HMRC may specify additional information which must be provided by that person to the recipients under paragraph 23(2) or 24(3) at the same time as the information referred to in sub-paragraph (1).
(3)HMRC may specify the form and manner in which the additional information is to be provided.
(4)For the purposes of this paragraph “additional information” means information supplied by HMRC which relates to notifiable proposals or notifiable arrangements in general.
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