There are currently no known outstanding effects for the Finance Act 2021, Paragraph 29.
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 ”.
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