Related Commentary  

258(1)  This section applies where a monitored promoter who is resident outside the United Kingdom has failed to comply with a duty under section 255 or 257 to provide information about a monitored proposal or monitored arrangements.

258(2)  An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give a notice to a relevant person which–

(a)specifies or describes the information which the monitored promoter has failed to provide, and

(b)requires the person to provide the information.

258(3)  A “relevant person” means–

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