There are currently no known outstanding effects for the Finance Act 2021, Paragraph 9.
9(1)Section 312B (duty of client to provide information to promoter) is amended as follows.U.K.
(2)In the heading, omit “to promoter”.
(3)For subsection (1) substitute—
“(1)This section applies where a person (“the client”) has been provided with information under section 312(2) or 312ZA(2) (prescribed information about reference number).”
(4)In subsection (2), for “promoter” substitute “ person who provided the information ”.
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