SCHEDULES
SCHEDULE 31Disclosure of tax avoidance schemes
PART 2Amendments of Schedule 17 to F(No.2)A 2017
29
(1)
Paragraph 25 (duty of client to provide information to promoter) is amended as follows.
(2)
For sub-paragraph (1) substitute—
“(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).”
(3)
In sub-paragraph (2), for “promoter” substitute “
person who provided the information
”
.