Section 274

Cross references

FA 2009, s. 101 and 102: interest on penalties under Sch. 35 from 1 June 2019.

Other material

Misc. 22/2015: Promoters of tax avoidance schemes guidance.


INTRODUCTION

1  In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document–

(a)section 255 (duty to provide information or produce document);

(b)section 257 (ongoing duty to provide information);

(c)section 258 (duty of person dealing with non-resident promoter);

(d)section 259 (monitored promoter: duty to provide information about clients);

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