Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 12.
12(1)Section 313ZB (enquiry following disclosure of client details) is amended as follows.U.K.
(2)In subsection (1), for paragraph (a) substitute—
“(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”.
(3)In subsection (2), for “promoter”, in both places, substitute “ service provider ”.
(4)In subsection (3), for “promoter” substitute “ service provider ”.
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