[236J Disclosure to clients and intermediaries]
Finance Act 2014 (2014 c 26) | Legislation

[236J  Disclosure to clients and intermediaries]

[(1)     A person (“P”) subject to a stop notice who (at any time) has promoted arrangements falling within the description specified in that notice, or has promoted a proposal for such arrangements, must give a notice to—

(a)     each of P's clients in relation to those arrangements or that proposal, and

(b)     each person who P could reasonably be expected to know is an intermediary in relation to any such proposal.

(2)

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