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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2022 - onwards
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811D. Transactions to avoid liability to tax: surcharge, interest and protective notifications.

(1) For the purposes of this section -

'chargeable period' has the meaning assigned to it in Part 41A;

'disclosable transaction' has the meaning assigned to it in Chapter 3 of this Part but for the purposes of this section, a transaction shall not be a disclosable transaction if -

(a) the transaction was disclosable by a promoter, pursuant to Chapter 3 of this Part, and not by a person who enters into any transaction which is or forms part of a transaction which is disclosable under section 817F, 817G or 817H,

(b) by the specified return date, within the meaning of Part 41A, for a return referred to in section 817HA(3), the transaction was not assigned a transaction number, within the meaning of Chapter 3 of this Part, or the person, in whose name or on whose behalf a qualifying avoidance disclosure or a protective notification is made, was not provided with a transaction number by a promoter or marketer, within the meaning of Chapter 3 of this Part,

(c) the person in whose name or on

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