Part 7

Disclosure of tax avoidance schemes

Introduction
305A
1
This Part makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage.
2
Among other things, this Part—
a
imposes duties to provide information to HMRC (and others);
b
allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases);
c
makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply;
d
makes provision about penalties.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)
S. 305A inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 2, 44