# Finance Act 2010, 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.”

---
Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/17/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-17/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.