223 Disclosure of tax avoidance schemes
Finance Act 2013 (2013 c 29) | Legislation

Disclosure

223  Disclosure of tax avoidance schemes

(1)     Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended in accordance with subsections (2) and (3).

(2)     After section 312A insert—

“312B Duty of client to provide information to promoter

(1)     This section applies where a person who is a promoter in relation to notifiable arrangements has provided a person (“the client”) with the information prescribed under

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