{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-17/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-17/paragraph-9.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/17/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "After section 313B insert—\n“Information provided to introducers\n313C (1) 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,\nthey 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.\n(2) A notice must specify the proposal to which it relates.\n(3) P must comply with a requirement under or by virtue of subsection (1) within—\n(a) the prescribed period, or\n(b) such longer period as HMRC may direct.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/17/paragraph/9",
    "retrieved_at": "2026-10-29T09:10:09.149991+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}