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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- Part 7
- Section 313ZA
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Changes over time for: Section 313ZA
Version Superseded: 10/06/2021
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- 01/01/2011- Amendment
- 24/03/2017
Point in time - 10/06/2021- Amendment
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[F1313ZADuty to provide details of clientsU.K.
(1)This section applies where a person who is a promoter in relation to notifiable arrangements is providing (or has provided) services to any person (“the client”) in connection with the notifiable arrangements and either—
(a)the promoter is subject to the reference number information requirement, or
(b)the promoter has failed to comply with section 308(1) or (3) in relation to the notifiable arrangements (or the notifiable proposal for them) but would be subject to the reference number information requirement if a reference number had been allocated to the notifiable arrangements.
(2)For the purposes of this section “the reference number information requirement” is the requirement under section 312(2) to provide to the client prescribed information relating to the reference number allocated to the notifiable arrangements.
(3)The promoter must, within the prescribed period after the end of the relevant period, provide HMRC with prescribed information in relation to the client.
(4)In subsection (3) “the relevant period” means such period during which the promoter is or would be subject to the reference number information requirement as is prescribed.
(5)The promoter need not comply with subsection (3) in relation to any notifiable arrangements at any time after HMRC have given notice under section 312(6) in relation to the notifiable arrangements.]
Textual Amendments
F1S. 313ZA inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 6; S.I. 2010/3019, art. 2
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