[F1312BDuty of client to provide information to promoterU.K.
(1)This section applies where a person who is a promoter in relation to notifiable arrangements has provided a person (“the client”) with the information prescribed under section 312(2) (duty of promoter to notify client of reference number).
(2)The client must, within the prescribed period, provide the promoter with prescribed information relating to the client.
(3)The duty under subsection (2) is subject to any exceptions that may be prescribed.]
Textual Amendments
F1S. 312B inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(2)