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6. After regulation 11B (failure to provide information under regulation 11A: application to the Tribunal )(1) insert—
11C.—(1) This regulation applies where—
(a)information has been provided under regulation 8 about any notifiable contribution arrangements, or proposed notifiable contribution arrangements, to which a reference number is allocated under regulation 12, and
(b)after the provision of information, there is a change in relation to the arrangements of a kind mentioned in paragraph (2).
(2) The changes referred to in paragraph (1)(b) are—
(a)a change in the name by which the notifiable contribution arrangements or proposed notifiable contribution arrangements, are known;
(b)a change in the name or address of any person who is a promoter in relation to the notifiable contribution arrangements or, in the case of proposed notifiable contribution arrangements, the notifiable contribution proposal.
(3) A person who is a promoter in relation to the notifiable contribution arrangements or, in the case of proposed notifiable contribution arrangements, the notifiable contribution proposal must inform HMRC of the change mentioned in paragraph (1)(b) within 30 days after it is made.
(4) Paragraphs (5) and (6) apply for the purposes of paragraph (3) where there is more than one person who is a promoter in relation to the notifiable contribution arrangements or notifiable contribution proposal.
(5) If the change in question is a change in the name or address of a person who is a promoter in relation to the notifiable contribution arrangements or notifiable contribution proposal, it is the duty of that person to comply with paragraph (3).
(6) If a person provides information in compliance with paragraph (3), the duty imposed by that paragraph on any other person, so far as relating to the provision of that information, is discharged.”.
Regulation 11B was inserted by S.I. 2015/531.
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