108 Disclosure of tax avoidance schemes
Finance Act 2007 (2007 c 11) | Legislation

108  Disclosure of tax avoidance schemes

(1)     Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended as follows.

(2)     After section 306 insert—

“306A Doubt as to notifiability

(1)     HMRC may apply to the Special Commissioners for an order that—

(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 Special Commissioners 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 subsection (3)(a) may (but need not) include taking action under section 313A or 313B.

(5)     Grounds for suspicion under subsection (3)(b) may include—

(a)     the fact that the relevant arrangements fall within a description prescribed under section 306(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 section 313A or

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