31(1)This paragraph applies where HMRC suspect—U.K.
(a)that a person (P) is an introducer in relation to a proposal, and
(b)that the proposal may be notifiable.
(2)HMRC may by written notice require P to provide HMRC with one or both of the following—
(a)prescribed information in relation to each person who has provided P with any information relating to the proposal,
(b)prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.
(3)A notice must specify the proposal to which it relates.
(4)P must comply with a requirement under or sub-paragraph(2) within—
(a)the relevant period, or
(b)such longer period as HMRC may direct.
(5)In sub-paragraph (4) “the relevant period” is the period of 11 days beginning with the day on which the notice under sub-paragraph (2) is given.
Commencement Information
I1Sch. 17 para. 31 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)