Part 7

Disclosure of tax avoidance schemes

Duty to provide additional information
316A
1
This section applies where a person is required to provide information under section 312(2)
, 312ZA(2)
or 312A(2) or (2A).
2
HMRC
may specify additional information which must be provided by that person to the recipients under section 312(2)
, 312ZA(2)
or 312A(2) or (2A) at the same time as the information referred to in subsection (1).
3
HMRC
may specify the form and manner in which the additional information is to be provided.
4
For the purposes of this section “
additional information
” means information supplied by
HMRC
which relates to notifiable proposals or notifiable arrangements in general.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)
S. 316A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 14
Word in s. 316A(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44
Word in s. 316A(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44