# Finance Act 2004, Section 313C: Provision of information to HMRC by introducers

Extent: E+W+S+N.I.

(1) This section applies where HMRC suspect—
(a) that a person (“P”) is an introducer in relation to a proposal, and
(b) that the proposal may be notifiable.
(1A) HMRC may by written notice require P to provide HMRC with one or both of the following—
(a) prescribed information in relation to each person who has provided P with any information relating to the proposal;
(b) prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.
(2) A notice must specify the proposal to which it relates.
(3) P must comply with a requirement under subsection (1A) within—
(a) the prescribed period, or
(b) such longer period as HMRC may direct.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/313C (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-313C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.