Related Commentary  

8(1)  A person who is a promoter in relation to a notifiable contribution proposal must, within the prescribed period after the relevant date, provide HMRC with the prescribed information relating to the notifiable contribution proposal.

8(2)  In paragraph (1) “the relevant date” means the earliest of the following–

(a)the date on which the promoter first makes a firm approach to another person in relation to a notifiable contribution proposal;

(b)the date on which the promoter makes the notifiable contribution proposal available for implementation by any other person; or

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