(1)This section applies where a monitored promoter who is resident outside the United Kingdom has failed to comply with a duty under section 255 or 257 to provide information about a monitored proposal or monitored arrangements.
(2)An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give a notice to a relevant person which—
(a)specifies or describes the information which the monitored promoter has failed to provide, and
(b)requires the person to provide the information.
(3)A “relevant person” means—
(a)any person who is an intermediary in relation to the monitored proposal concerned, and
(b)any person (“A”) to whom the monitored promoter has made a firm approach in relation to the monitored proposal concerned with a view to making the proposal available for implementation by a person other than A.
(4)If an authorised officer is not aware of any person to whom a notice could be given under subsection (2) the authorised officer, or an officer of Revenue and Customs with the approval of the authorised officer, may give a notice to any person who has implemented the proposal which—
(a)specifies or describes the information which the monitored promoter has failed to provide, and
(b)requires the person to provide the information.
(5)If the duty mentioned in subsection (1) relates to monitored arrangements an authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give a notice to any person who has entered into any transaction forming part of the monitored arrangements concerned which—
(a)specifies or describes the information which the monitored promoter has failed to provide, and
(b)requires the person to provide the information.
(6)A notice under this section may be given only if the officer giving the notice reasonably believes that the person to whom the notice is given is able to provide the information requested.
(7)Information required as a result of a notice under this section must be provided within—
(a)the period of 10 days beginning with the day on which the notice was given, or
(b)such longer period as the officer who gives the notice may direct.