Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

[F1 312B Duty of client to provide information to promoter U.K.

(1) This section applies where a person who is a promoter in relation to notifiable arrangements has provided a person (“the client”) with the information prescribed under section 312(2) (duty of promoter to notify client of reference number).

(2) The client must, within the prescribed period, provide the promoter with prescribed information relating to the client.

(3) The duty under subsection (2) is subject to any exceptions that may be prescribed.]

Textual Amendments

F1 S. 312B inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(2)