{
  "url": "https://openlegislation.uk/finance-act-2004/section-313C",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-313C.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/313C",
  "kind": "section",
  "number": "313C",
  "heading": "Provision of information to HMRC by introducers",
  "text": "(1) This section applies where HMRC suspect—\n(a) that a person (“P”) is an introducer in relation to a proposal, and\n(b) that the proposal may be notifiable.\n(1A) HMRC may by written notice require P to provide HMRC with one or both of the following—\n(a) prescribed information in relation to each person who has provided P with any information relating to the proposal;\n(b) prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.\n(2) A notice must specify the proposal to which it relates.\n(3) P must comply with a requirement under subsection (1A) within—\n(a) the prescribed period, or\n(b) such longer period as HMRC may direct.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 313C inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 9; S.I. 2010/3019, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 313C(1)(1A) substituted for s. 313C(1) (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 313C(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 313C heading substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/313C",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}