[308A Supplemental information]
Finance Act 2004 (2004 c 12) | Legislation

[308A  Supplemental information]

[(1)     This section applies where—

(a)     a promoter (P) has provided information in purported compliance with section 308(1) or (3), but

(b)     HMRC believe that P has not provided all the prescribed information.

(2)     HMRC may apply to the [tribunal] for an order requiring P to provide specified information

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