Textual Amendments
F1Sch. 43B inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(3)
7(1)Where a designated HMRC officer is given an opinion notice (or opinion notices) under paragraph 6, the officer must give each of the notified taxpayers a copy of the opinion notice (or notices) and a written notice which—U.K.
(a)explains the notified taxpayer's right to make representations falling within sub-paragraph (2), and
(b)sets out the period in which those representations may be made.
(2)A notified taxpayer (“T”) who is given a notice under sub-paragraph (1) has 30 days beginning with the day on which the notice is given to make representations in any of the following categories—
(a)representations that no tax advantage has arisen from the specified arrangements;
(b)representations that T has already been given a notice under paragraph 6 of Schedule 43A in relation to the specified arrangements;
(c)representations that any matter set out in the statement under paragraph 4(1)(a) is materially inaccurate as regards the specified arrangements (having regard to all circumstances which would be relevant in accordance with section 207 to a determination of whether the tax arrangements in question are abusive).]