Related Commentary  

250(1)  Where a monitoring notice is given to a person (“the monitored promoter”) HMRC must as soon as practicable after the end of the appeal period–

(a)allocate the monitored promoter a reference number, and

(b)notify the relevant persons of that number.

250(2)  “Relevant persons” means–

(a)the monitored promoter, and

(b)if the monitored promoter is resident outside the United Kingdom, any person who HMRC know is an intermediary in relation to a relevant proposal of the monitored promoter.

250(3)  The “appeal period” means–

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