260 Intermediaries [etc]: duty to provide information about clients
Finance Act 2014 (2014 c 26) | Legislation

260  Intermediaries [etc]: duty to provide information about clients

(1)     An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give notice to[—

(a)]     a person (“the intermediary”) who is an intermediary in relation to a relevant proposal which is a monitored proposal of a person in relation to whom a monitoring notice has effect (“the monitored promoter”),

[(b)     a person who falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter].

(2)     A person to whom a notice is given under subsection (1) must, for each relevant period, give the officer who gave

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