[313ZA Duty to provide details of clients]
Finance Act 2004 (2004 c 12) | Legislation

[313ZA  Duty to provide details of clients]

[(1)     This section applies where a person who is a promoter in relation to notifiable arrangements is providing (or has provided) services to any person (“the client”) in connection with the notifiable arrangements and either—

[(a)     the promoter is subject to the requirement under section 312(2) to provide to the client prescribed information relating to the reference number allocated to—

(i)     the arrangements, or

(ii)     any arrangements substantially the same as the arrangements, or

(b)     the promoter has failed to

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