[313A Pre-disclosure enquiry]
Finance Act 2004 (2004 c 12) | Legislation

[313A  Pre-disclosure enquiry]

[(1)     Where HMRC suspect that a person (P) is the promoter [or introducer of a proposal, or the promoter of arrangements,] which may be notifiable, they may by written notice require P to state—

(a)     whether in P's opinion the proposal

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