[316C Publication by HMRC]
Finance Act 2004 (2004 c 12) | Legislation

[316C  Publication by HMRC]

[[(1)     HMRC may publish information about—

(a)     any arrangements, or proposed arrangements, to which a reference number is allocated under section 311;

(b)     where the reference number is allocated in a case within section 311(2), any person who is a promoter in relation to the arrangements or, in the case of proposed arrangements, the proposal;

(c)     where the reference number is allocated in a case within section 311(3), any person who is or has been—

(i)     a promoter in relation to the arrangements or proposed arrangements, or

(ii)     otherwise involved in the supply of the arrangements or proposed arrangements.]

(2)     The information that may be published is (subject to subsection (4))—

(a)     any information relating to arrangements within subsection (1)(a), or a person within subsection (1)(b) [or (c)], that is prescribed information for the purposes of [any provision of this Part];

[(b)

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