Part 7

Disclosure of tax avoidance schemes

Failure to provide information under section 310A: application to the Tribunal
310B
1
This section applies where
HMRC
—
a
have required a person to provide information or documents under section 310A, 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 under subsection (2) 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 under subsection (2), the person must comply with it 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.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)
Ss. 310A, 310B inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(2) (with s. 284(11))