253 Duty of persons to notify the Commissioners
Finance Act 2014 (2014 c 26) | Legislation

253  Duty of persons to notify the Commissioners

(1)     If a person (“N”) is notified of a promoter reference number under section 250, 251 or 252, N must report the number to the Commissioners if N expects to obtain a tax advantage from relevant arrangements in relation to which the monitored promoter to whom the reference number relates (whether that is N or another person) is the promoter.

(2)     A report under this section—

(a)     must be made in (or, if prescribed circumstances exist, submitted with) each tax return made by N for a period that is or includes a period for which the arrangements enable N to obtain a tax advantage (whether in relation

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