http://www.legislation.gov.uk/ukpga/2014/26/section/284Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-29Expert Participation2026-04-01 PART 6 Other provisions<Emphasis>Anti-avoidance</Emphasis>Disclosure of tax avoidance schemes: information powers2841Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended as set out in subsections (2) to (4).2After section 310 insert—Duty to provide further information requested by <Acronym Expansion="Her Majesty's Revenue and Customs">HMRC</Acronym>310A1This section applies where—aa person has provided the prescribed information about notifiable proposals or arrangements in compliance with section 308, 309 or 310, orba person has provided information in purported compliance with section 309 or 310 but HMRC believe that the person has not provided all the prescribed information.2HMRC may require the person to provide—afurther specified information about the notifiable proposals or arrangements (in addition to the prescribed information under section 308, 309 or 310);bdocuments relating to the notifiable proposals or arrangements.3Where HMRC impose a requirement on a person under this section, the person must comply with the requirement within—athe period of 10 working days beginning with the day on which HMRC imposed the requirement, orbsuch longer period as HMRC may direct.Failure to provide information under section 310A: application to the Tribunal310B1This section applies where HMRC—ahave required a person to provide information or documents under section 310A, butbbelieve that the person has failed to provide the information or documents required.2HMRC may apply to the tribunal for an order requiring the person to provide the information or documents required.3The tribunal may make an order under subsection (2) only if satisfied that HMRC have reasonable grounds for suspecting that the information or documents will assist HMRC in considering the notifiable proposals or arrangements.4Where the tribunal makes an order under subsection (2), the person must comply with it within—athe period of 10 working days beginning with the day on which the tribunal made the order, orbsuch longer period as HMRC may direct.3In section 316(2) (meaning of the “information provisions”), after “310,” insert “ 310A, ”.4In section 318(1) (interpretation of Part 7), at the end insert—“working day” means a day which is not a Saturday or a Sunday, Christmas Day, Good Friday or a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.5Section 98C of TMA 1970 (notification under Part 7 of FA 2004) is amended as set out in subsections (6) to (10).6In subsection (1)(a)(i), for “or (c)” substitute “ , (c) or (ca) ”.7In subsection (2), after paragraph (c) insert—casection 310A (duty to provide further information requested by HMRC),.8In subsection (2ZA), at the end of the table add—
A failure to comply with section 310AThe first day after the end of the period within which the person must comply with section 310A.
9In subsection (2ZB)—ain paragraph (a)—ifor “person's” substitute “promoter's”;iiafter “(3)” insert “ or section 310A ”;iiifor “person” substitute “ promoter ”;bin paragraph (b)—ibefore “person's” insert “ relevant ”;iifor “or 310” substitute “ , 310 or 310A ”;iiibefore “person” insert “ relevant ”.10After subsection (2ZB) insert—2ZBAIn subsection (2ZB)—a“promoter” has the same meaning as in Part 7 of the Finance Act 2004, andb“relevant person” means a person who enters into any transaction forming part of notifiable arrangements within the meaning of that Part.11Section 310A of FA 2004 applies to a person who provides the prescribed information about notifiable proposals or arrangements in compliance or purported compliance with section 308, 309 or 310 on or after the day on which this Act is passed.