Section 313C Provision of information to HMRC by introducers
United Kingdom
HMRC may by written notice require P to provide HMRC with one or both of the following—
prescribed information in relation to each person who has provided P with any information relating to the proposal;
prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.
A notice must specify the proposal to which it relates.
P must comply with a requirement under F3subsection (1A) within—
the prescribed period, or
such longer period as HMRC may direct.
Annotations
Textual amendments
- F1
S. 313C inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 9; S.I. 2010/3019, art. 2
- F2
S. 313C(1)(1A) substituted for s. 313C(1) (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(2)
- F3
Words in s. 313C(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(3)
- F4
S. 313C heading substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(4)