Finance Act 2014

Introduction

This section has no associated Explanatory Notes

1In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document—

(a)section 255 (duty to provide information or produce document);

(b)section 257 (ongoing duty to provide information);

(c)section 258 (duty of person dealing with non-resident promoter);

(d)section 259 (monitored promoter: duty to provide information about clients);

(e)section 260 (intermediaries: duty to provide information about clients);

(f)section 261 (duty to provide information about clients following enquiry);

(g)section 262 (information required for monitoring compliance with conduct notice);

(h)section 263 (information about monitored promoter’s address).