There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Duty of client to provide information ....
Textual Amendments
F1Words in Sch. 17 para. 25 cross-heading omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 28, 44
25[F2(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).]U.K.
(2)The client must, within the relevant period, provide the [F3person who provided the information] 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.
Textual Amendments
F2Sch. 17 para. 25(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 29(2), 44
F3Words in Sch. 17 para. 25(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 29(3), 44
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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