SCHEDULES

SCHEDULE 31Disclosure of tax avoidance schemes

PART 1Amendments of Part 7 of FA 2004

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”.