PART 5

Promoters of tax avoidance schemes

Obtaining information and documents

Enquiry following provision of client information
261
1
This section applies where—
a
a person (“the notifying person”) has provided information under section 259 or 260 about a person who was a client of the notifying person with reference to a relevant period (within the meaning of the section concerned) in connection with a particular relevant proposal or particular relevant arrangements, and
b
an authorised officer suspects that a person in respect of whom information has not been provided under section 259 or 260—
i
has at any time been, or is likely to be, a party to transactions implementing the proposal, or
ii
is a party to a transaction forming (in whole or in part) particular relevant arrangements.
2
The authorised officer may by notice in writing require the notifying person to provide prescribed information in relation to any person whom the notifying person might reasonably be expected to know—
a
has been, or is likely to be, a party to transactions implementing the proposal, or
b
is a party to a transaction forming (in whole or in part) the relevant arrangements.
3
But a notice under subsection (2) does not impose a requirement on the notifying person to provide information which the notifying person has already provided to an authorised officer under section 259 or 260.
4
The notifying person must comply with a requirement under subsection (2) within—
a
10 days of the notice, or
b
such longer period as the authorised officer may direct.
Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)