s 305A Introduction
(1) This Part makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage. (2) Among other things, this Part— (a) imposes duties to provide information to HMRC (and others); (b) allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases); (c) makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply; (d) makes provision about penalties.