[312A Duty of client to notify parties of number]
Finance Act 2004 (2004 c 12) | Legislation

[312A  Duty of client to notify parties of number]

[(1)     This section applies where a person (a “client”) to whom a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the notifiable arrangements or notifiable proposal receives prescribed information [under section 312] relating to the reference number [allocated to—

(a)     the notifiable arrangements or proposed notifiable arrangements, or

(b)     any arrangements substantially the same as the notifiable arrangements or proposed notifiable arrangements].

[(1A)     This section also applies where a person (a “client”) to whom a person

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