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Finance (No. 2) Act 2017
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25[F1(1)This paragraph applies where a person (“the client”) has been provided with information under paragraph 23(2) or 23A(2) (prescribed information about reference number).]U.K.
(2)The client must, within the relevant period, provide the [F2person who provided the information] with prescribed information relating to the client.
(3)In sub-paragraph (2) “the relevant period” is the period of 11 days beginning with the later of—
(a)the date the client receives the reference number for the arrangements, and
(b)the date the client first enters into a transaction which forms part of the arrangements.
(4)The duty under sub-paragraph (2) is subject to any exceptions that may be prescribed.
Textual Amendments
F1Sch. 17 para. 25(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 29(2), 44
F2Words in Sch. 17 para. 25(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. 29(3), 44
Commencement Information
I1Sch. 17 para. 25 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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