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(ii) section 46A of the Capital Acquisitions Tax Consolidation Act 2003,

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(ii) section 46A of the Capital Acquisitions Tax Consolidation Act 2003,

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(iii) section 8C of the Stamp Duties Consolidation Act 1999, or

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(iii) section 8C of the Stamp Duties Consolidation Act 1999, or

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

“specific anti-avoidance provision” means a provision specified in Schedule 33.

(iv) full details of why, in the opinion of the person, by whom, or on whose behalf, the protective notification is delivered, section 811C does not apply,

(i) a transaction has been undertaken or arranged which would, but for section 811C or a specific anti-avoidance provision, as the case may be, give rise to a tax advantage, and

(i) paragraphs (a), (b) and (c) of section 811C(6) shall not apply, and

(ii) where a Revenue officer, pursuant to section 811C(4), makes or amends an assessment to withdraw or deny a tax advantage arising out of or by reason of a tax avoidance transaction—

(i) commences carrying out enquiries as if section 811C(6)(a) applied, a taxpayer who is aggrieved by such enquiries, on the grounds that the person considers that the officer was precluded from making that enquiry by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (5) to (8) of section 959Z , in accordance with section 949I, within the period of 30 days after the officer commences carrying out enquiries and section 959AJ shall, with any necessary modifications, apply to that appeal, or

(ii) makes or amends an assessment as if section 811C(6)(c) applied, a taxpayer who is aggrieved by the making of such an assessment, or, as the case may be, such amendment, on the grounds that the person considers that the officer was precluded from making the assessment or, as the case may be, the amendment, by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (2) and (3) of section 959AF , in accordance with section 949I, within the period of 30 days after the date of the notice of assessment and subsections (2) and (3) of section 949AK shall, with any necessary modifications, apply to that appeal.

(ii) if a Revenue officer has not withdrawn or denied a tax advantage under section 811C or a specific anti-avoidance provision, as the case may be, the surcharge referred to in subsection (3) shall be 3 per cent,

(iii) if a Revenue officer has withdrawn or denied a tax advantage under section 811C or a specific anti-avoidance provision, as the case may be, and no appeal in relation to that withdrawal or denial has been made, the surcharge referred to in subsection (3) shall be 5 per cent,

(iv) if a person has made an appeal in relation to the withdrawal or denial of a tax advantage under section 811C or a specific anti-avoidance provision, as the case may be, and that appeal has not yet been heard by the Appeal Commissioners, the surcharge referred to in subsection (3) shall be 10 per cent,

(ii) if a Revenue officer has not withdrawn or denied a tax advantage under section 811C or a specific anti-avoidance provision, as the case may be, the surcharge referred to in subsection (3) shall be 6 per cent,

(iii) if a Revenue officer has withdrawn or denied a tax advantage under section 811C or a specific anti-avoidance provision, as the case may be, and no appeal in relation to that withdrawal or denial has been made, the surcharge referred to in subsection (3) shall be 10 per cent,

(iv) if a person has made an appeal in relation to the withdrawal or denial of a tax advantage under section 811C or a specific anti-avoidance provision, as the case may be, and that appeal has not yet been heard by the Appeal Commissioners, the surcharge referred to in subsection (3) shall be 20 per cent,

(a) the transaction was disclosable by a promoter, pursuant to Chapter 3 of this Part, and not by a person who enters into any transaction which is or forms part of a transaction which is disclosable under section 817F, 817G or 817H,

(a) the transaction was disclosable by a promoter, pursuant to Chapter 3 of this Part, and not by a person who enters into any transaction which is or forms part of a transaction which is disclosable under section 817F, 817G or 817H,

(a) the transaction was disclosable by a promoter, pursuant to Chapter 3 of this Part, and not by a person who enters into any transaction which is or forms part of a transaction which is disclosable under section 817F, 817G or 817H,

(b) by the specified return date, within the meaning of Part 41A, for a return referred to in section 817HA(3), the transaction was not assigned a transaction number, within the meaning of Chapter 3 of this Part, or the person, in whose name or on whose behalf a qualifying avoidance disclosure or a protective notification is made, was not provided with a transaction number by a promoter or marketer, within the meaning of Chapter 3 of this Part,

(d) the person in whose name or on whose behalf a qualifying avoidance disclosure or a protective notification is made, without unreasonable delay, provides a Revenue officer with any other information that the officer may reasonably require for the purposes of deciding if an application should be made to the relevant court under section 817O(3)(a);

(ii) makes or amends an assessment as if section 811C(6)(c) applied, a taxpayer who is aggrieved by the making of such an assessment, or, as the case may be, such amendment, on the grounds that the person considers that the officer was precluded from making the assessment or, as the case may be, the amendment, by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (2) and (3) of section 959AF , in accordance with section 949I, within the period of 30 days after the date of the notice of assessment and subsections (2) and (3) of section 949AK shall, with any necessary modifications, apply to that appeal.

(i) commences carrying out enquiries as if section 811C(6)(a) applied, a taxpayer who is aggrieved by such enquiries, on the grounds that the person considers that the officer was precluded from making that enquiry by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (5) to (8) of section 959Z , in accordance with section 949I, within the period of 30 days after the officer commences carrying out enquiries and section 959AJ shall, with any necessary modifications, apply to that appeal, or

(ii) makes or amends an assessment as if section 811C(6)(c) applied, a taxpayer who is aggrieved by the making of such an assessment, or, as the case may be, such amendment, on the grounds that the person considers that the officer was precluded from making the assessment or, as the case may be, the amendment, by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (2) and (3) of section 959AF , in accordance with section 949I, within the period of 30 days after the date of the notice of assessment and subsections (2) and (3) of section 949AK shall, with any necessary modifications, apply to that appeal.

(i) commences carrying out enquiries as if section 811C(6)(a) applied, a taxpayer who is aggrieved by such enquiries, on the grounds that the person considers that the officer was precluded from making that enquiry by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (5) to (8) of section 959Z , in accordance with section 949I, within the period of 30 days after the officer commences carrying out enquiries and section 959AJ shall, with any necessary modifications, apply to that appeal, or

(iv) section 959P of this Act,

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(i) section 81 of the Value-Added Tax Consolidation Act 2010,

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.

(i) section 81 of the Value-Added Tax Consolidation Act 2010,

(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010 subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate, subsection (2) or (5), as the case may be, of section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,, section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003.