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Finance Act 2015
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There are currently no known outstanding effects for the Finance Act 2015, Paragraph 12.
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12(1)Section 313C of FA 2004 (information provided to introducers) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)This section applies where HMRC suspect—
(a)that a person (“P”) is an introducer in relation to a proposal, and
(b)that the proposal may be notifiable.
(1A)HMRC may by written notice require P to provide HMRC with one or both of the following—
(a)prescribed information in relation to each person who has provided P with any information relating to the proposal;
(b)prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.”
(3)In subsection (3), for “or by virtue of subsection (1)” substitute “ subsection (1A) ”.
(4)For the heading substitute “ Provision of information to HMRC by introducers ”.
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