Finance Act 2004

[F1 313ZB Enquiry following disclosure of client details U.K.

(1) This section applies where—

[F2 (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 section 313ZA(3), and]

(b) HMRC suspect that a person other than the client is or is likely to be a party to the arrangements.

(2) HMRC may by written notice require the [F3 service provider] to provide prescribed information in relation to any person other than the client who the [F3 service provider] might reasonably be expected to know is or is likely to be a party to the arrangements.

(3) The [F4 service provider] must comply with a requirement under or by virtue of subsection (2) within—

(a) the prescribed period, or

(b) such longer period as HMRC may direct.]

Textual Amendments

F1 S. 313ZB inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(3)

F2 S. 313ZB(1)(a)(aa) substituted for s. 313ZB(1)(a) (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(2), 44

F3 Words in s. 313ZB(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(3), 44

F4 Words in s. 313ZB(3) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(4), 44