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Finance Act 2014, Section 236K is up to date with all changes known to be in force on or before 25 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies if an authorised officer suspects that a person subject to a stop notice has failed to comply with section 236B(1).
(2)Where this section applies, the officer may provide a copy of the stop notice to any person the officer considers might be affected by that failure or the giving of the stop notice (for example, any person who is a client of the person who failed to comply with section 236B(1) or who otherwise makes use of arrangements that must not be promoted as a result of the stop notice).
(3)Where the officer provides a copy of a stop notice to a person under subsection (2) the officer may also provide any of the following information to that person—
(a)the name of the person who failed to comply with section 236B(1);
(b)the business address or registered office of that person;
(c)any other information that the authorised officer considers it appropriate to provide in order to make clear the identity of that person;
(d)details of any arrangements or proposal for arrangements promoted by that person that meet the description specified in it;
(e)an explanation of the effect of the stop notice;
(f)an explanation of why the stop notice was given.]
Textual Amendments
F1Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1
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