Finance (No. 2) Act 2017

Duty to provide loan charge informationU.K.

[F135B(1)In this paragraph “the appropriate third party” means P, Q, S or T (as the case may be: see paragraph 35A).

(2)Sub-paragraph (3) applies if the appropriate third party receives a request from A or A’s personal representatives for information specified in the request that is reasonably required for the purpose of complying with paragraph 35C in the case concerned.

(3)The appropriate third party must provide A or A’s personal representatives—

(a)with such of the information as is available to the appropriate third party, and

(b)if any of the information is not available to the appropriate third party, with a statement confirming that so much of the information as is not provided is information that is not available to the appropriate third party.

(4)The information, and any such statement, must be provided promptly and, in any event, before the end of 30 days beginning with date of receipt of the request.]

Textual Amendments

F1Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10