Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2004, Section 309.
(1)Any person (“the client”) who enters into any transaction forming part of any notifiable arrangements in relation to which—
(a)a promoter is resident outside the United Kingdom, and
(b)no promoter is resident in the United Kingdom,
must, within the prescribed period after doing so, provide the Board with prescribed information relating to the notifiable arrangements.
(2)Compliance with section 308(1) by any promoter in relation to the notifiable arrangements discharges the duty of the client under subsection (1).
Commencement Information
I1S. 309 wholly in force at 1.8.2004; s. 309 in force for certain purposes at Royal Assent and otherwise in force at 1.8.2004 see s. 319(1)
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