Version Superseded: 10/06/2021
Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Duty of client to provide information to promoter.
25(1)This paragraph applies where a person who is a promoter in relation to notifiable arrangements has provided a person (“the client”) with the information prescribed under paragraph 23(2).U.K.
(2)The client must, within the relevant period, provide the promoter with prescribed information relating to the client.
(3)In sub-paragraph (2) “the relevant period” is the period of 11 days beginning with the later of—
(a)the date the client receives the reference number for the arrangements, and
(b)the date the client first enters into a transaction which forms part of the arrangements.
(4)The duty under sub-paragraph (2) is subject to any exceptions that may be prescribed.
Commencement Information
I1Sch. 17 para. 25 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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