PART 5Promoters of tax avoidance schemes
F1Stop notices
236KNotification of interested persons by HMRC
(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.