258 Duty of person dealing with non-resident monitored promoter
Finance Act 2014 (2014 c 26) | Legislation

258  Duty of person dealing with non-resident monitored promoter

(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)

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