250 Allocation of promoter reference number
Finance Act 2014 (2014 c 26) | Legislation

Allocation and distribution of promoter reference number

250  Allocation of promoter reference number

(1)     Where a monitoring notice is given to a person (“the monitored promoter”) HMRC must as soon as practicable after the end of the appeal period—

(a)     allocate the monitored promoter a reference number, and

(b)     notify the relevant persons of that number.

(2)     “Relevant persons” means—

(a)     the monitored promoter, . . .

[(aa)     any person who HMRC

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