Version Superseded: 26/03/2015
Point in time view as at 01/01/2011. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 2004, Section 313C.
(1)Where HMRC suspect—
(a)that a person (“P”) is an introducer in relation to a proposal, and
(b)that the proposal may be notifiable,
they may by written notice require P to provide HMRC with prescribed information in relation to each person who has provided P with any information relating to the proposal.
(2)A notice must specify the proposal to which it relates.
(3)P must comply with a requirement under or by virtue of subsection (1) within—
(a)the prescribed period, or
(b)such longer period as HMRC may direct.]
Textual Amendments
F1S. 313C inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 9; S.I. 2010/3019, art. 2
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
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.
