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Finance Act 2021

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This is the original version (as it was originally enacted).

9(1)Section 312B (duty of client to provide information to promoter) is amended as follows.

(2)In the heading, omit “to promoter”.

(3)For subsection (1) substitute—

(1)This section applies where a person (“the client”) has been provided with information under section 312(2) or 312ZA(2) (prescribed information about reference number).

(4)In subsection (2), for “promoter” substitute “person who provided the information”.

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