“Notifiable arrangements” and “notifiable proposal”U.K.
3(1)“Notifiable arrangements” means any arrangements not excluded by sub-paragraph (2) which—U.K.
(a)fall within any description prescribed by the Treasury by regulations,
(b)enable, or might be expected to enable, any person to obtain a tax advantage in relation to any indirect tax that is so prescribed in relation to arrangements of that description, and
(c)are such that the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that tax advantage.
(2)Arrangements that meet the requirements in paragraphs (a) to (c) of sub-paragraph (1) are not notifiable arrangements if they implement a proposal which is excluded from being a notifiable proposal by sub-paragraph (4).
(3)“Notifiable proposal” means a proposal for arrangements which, if entered into, would be notifiable arrangements (whether the proposal relates to a particular person or to any person who may seek to take advantage of it).
(4)A proposal is not a notifiable proposal if any of the following occur before 1 January 2018—
(a)a promoter first makes a firm approach to another person in relation to the proposal,
(b)a promoter makes the proposal available for implementation by any other person, or
(c)a promoter first becomes aware of any transaction forming part of arrangements implementing the proposal.
Commencement Information
I1Sch. 17 para. 3 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
4(1)HMRC may apply to the tribunal for an order that—U.K.
(a)a proposal is notifiable, or
(b)arrangements are notifiable.
(2)An application must specify—
(a)the proposal or arrangements in respect of which the order is sought, and
(b)the promoter.
(3)On an application the tribunal may make the order only if satisfied that paragraph 3(1)(a) to (c) applies to the relevant arrangements and that they are not excluded from being notifiable by paragraph 3(2).
Commencement Information
I2Sch. 17 para. 4 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
5(1)HMRC may apply to the tribunal for an order that—U.K.
(a)a proposal is to be treated as notifiable, or
(b)arrangements are to be treated as notifiable.
(2)An application must specify—
(a)the proposal or arrangements in respect of which the order is sought, and
(b)the promoter.
(3)On an application the tribunal may make the order only if satisfied that HMRC—
(a)have taken all reasonable steps to establish whether the proposal or arrangements are notifiable, and
(b)have reasonable grounds for suspecting that the proposal or arrangements may be notifiable.
(4)Reasonable steps under sub-paragraph (3)(a) may (but need not) include taking action under paragraph 29 or 30.
(5)Grounds for suspicion under sub-paragraph (3)(b) may include—
(a)the fact that the relevant arrangements fall within a description prescribed under paragraph 3(1)(a),
(b)an attempt by the promoter to avoid or delay providing information or documents about the proposal or arrangements under or by virtue of paragraph 29 or 30,
(c)the promoter's failure to comply with a requirement under or by virtue of paragraph 29 or 30 in relation to another proposal or other arrangements.
(6)Where an order is made under this paragraph in respect of a proposal or arrangements, the relevant period for the purposes of sub-paragraph (1) of paragraph 11 or 12 in so far as it applies by virtue of the order is the period of 11 days beginning with the day on which the order is made.
(7)An order under this paragraph in relation to a proposal or arrangements is without prejudice to the possible application of any of paragraphs 11 to 15, other than by virtue of this paragraph, to the proposal or arrangements.
Commencement Information
I3Sch. 17 para. 5 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)