There are currently no known outstanding effects for the Finance Act 2015, Cross Heading: Requirement to update DOTAS information.
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1U.K.After section 310B of FA 2004 insert—
(1)This section applies where—
(a)information has been provided under section 308 about any notifiable arrangements, or proposed notifiable arrangements, to which a reference number is allocated under section 311, and
(b)after the provision of the information, there is a change in relation to the arrangements of a kind mentioned in subsection (2).
(2)The changes referred to in subsection (1)(b) are—
(a)a change in the name by which the notifiable arrangements, or proposed notifiable arrangements, are known;
(b)a change in the name or address of any person who is a promoter in relation to the notifiable arrangements or, in the case of proposed notifiable arrangements, the notifiable proposal.
(3)A person who is a promoter in relation to the notifiable arrangements or, in the case of proposed notifiable arrangements, the notifiable proposal must inform HMRC of the change mentioned in subsection (1)(b) within 30 days after it is made.
(4)Subsections (5) and (6) apply for the purposes of subsection (3) where there is more than one person who is a promoter in relation to the notifiable arrangements or proposal.
(5)If the change in question is a change in the name or address of a person who is a promoter in relation to the notifiable arrangements or proposal, it is the duty of that person to comply with subsection (3).
(6)If a person provides information in compliance with subsection (3), the duty imposed by that subsection on any other person, so far as relating to the provision of that information, is discharged.”
2U.K.In section 316 of that Act (information to be provided in form and manner specified by HMRC), in subsection (2), after “310A,” insert “ 310C, ”.
3U.K.In section 98C of TMA 1970 (notification under Part 7 of FA 2004), in subsection (2), after paragraph (ca) insert—
“(cb)section 310C (duty of promoters to provide updated information),”.
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