Paragraph 9

After section 313B insert—

“Information provided to introducers

313C

(1)

Where HMRC suspect—

(a)

that a person (“P”) is an introducer in relation to a proposal, and

(b)

that the proposal may be notifiable,

they may by written notice require P to provide HMRC with prescribed information in relation to each person who has provided P with any information relating to the proposal.

(2)

A notice must specify the proposal to which it relates.

(3)

P must comply with a requirement under or by virtue of subsection (1) within—

(a)

the prescribed period, or

(b)

such longer period as HMRC may direct.”