Schedule 17 | Disclosure Of Tax Avoidance Schemes | Finance Act 2015 C11

SCHEDULE 17 Disclosure of Tax Avoidance Schemes

Finance Act 2015 (2015 c 11) | Legislation

SCHEDULE 17 Disclosure of Tax Avoidance Schemes

Section 117 Requirement to update DOTAS information

After section 310B of FA 2004 insert—

“310C Duty of promoters to provide updated information

(1) This section applies where—

(a) information has been provided under section 308 about any notifiable arrangements, or proposed notifiable arrangements, to which a reference number is allocated under section 311, and

(b) after the provision of the information, there is a change in relation to the arrangements of a kind mentioned in subsection (2).

(2) The changes referred to in subsection (1)(b) are—

(a) a change in the name by which the notifiable arrangements, or proposed notifiable arrangements, are known;

(b) a change in the name or address of any person who is a promoter in relation to the notifiable arrangements or, in the case of proposed notifiable arrangements, the notifiable proposal.

(3) A person who is a promoter in relation to the notifiable arrangements or, in the case of proposed notifiable arrangements, the notifiable proposal must inform HMRC of the change mentioned in subsection (1)(b) within 30 days after it is made.

(4) Subsections (5) and (6) apply for the purposes of subsection