285 The Code of Practice on Taxation for Banks: HMRC to publish reports
Finance Act 2014 (2014 c 26) | Legislation

Code of Practice on Taxation for Banks

285  The Code of Practice on Taxation for Banks: HMRC to publish reports

(1)     No later than the end of the calendar year in which a reporting period ends, the Commissioners for Her Majesty's Revenue and Customs must publish a report on the operation during the period of the Code of Practice on Taxation for Banks as published by the Commissioners on 31 May 2013 (“the Code”).

(2)     If the Commissioners determine that a group or entity which was a participating group or entity (see section 286) during some or all of a reporting period breached the Code at a time during the period, the Commissioners may name the group or entity in a report under this section.

This subsection is subject to section 287.

(3)     If—

(a)     the Commissioners determine that there has been a breach of the Code, but

(b)

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