Duty of person dealing with promoter outside United Kingdom
- Tell HMRC about tax-avoidance arrangements with a non-UK promoter
UK Statutory Instrument
2007
United Kingdom
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 17 other sections — procedural / definitional / commencement
Citation, commencement and effect
Interpretation
Structure of the Regulations
(1) This Part applies to— (a) notifiable contribution arrangements, and...
Meaning of “notifiable contribution arrangements and “notifiable contribution proposal”
Meaning of promoter
Duties of promoter
Duty of parties to notifiable contribution arrangements not involving promoter
Arrangements to be given reference number
Duty of promoter to notify client of number
Duty of parties to notifiable contribution arrangements to notify
Information to be provided in form and manner specified by Commissioners
Notification under Part 2
Modification of Part 10 of the Taxes Management Act 1970
Modification of the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006
The Tax Avoidance Schemes (Information) Regulations 2004
The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004
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