There are currently no known outstanding effects for the Finance Act 2021, Paragraph 34.
34(1)Paragraph 28 (enquiry following disclosure of client details) is amended as follows.U.K.
(2)In sub-paragraph (1), for paragraph (a) substitute—
“(a)a person (“the service provider”) is providing or has provided services to another person (“the client”) in connection with arrangements or proposed arrangements,
(aa)the service provider has provided HMRC with information in relation to the client under paragraph 27(3), and”.
(3)In sub-paragraph (2), for “promoter”, in both places, substitute “ service provider ”.
(4)In sub-paragraph (3), for “promoter” substitute “ service provider ”.
(5)In sub-paragraph (4) for “promoter” substitute “ service provider ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
