Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 31 U.K. Disclosure of tax avoidance schemes

PART 2 U.K. Amendments of Schedule 17 to F(No.2)A 2017

29 (1) Paragraph 25 (duty of client to provide information to promoter) is amended as follows. U.K.

(2) For sub-paragraph (1) substitute—

“(1) This paragraph applies where a person (“the client”) has been provided with information under paragraph 23(2) or 23A(2) (prescribed information about reference number).”

(3) In sub-paragraph (2), for “promoter” substitute “ person who provided the information ”.