Regulation 8 Monitored promoters: prescribed client information
The following information is prescribed for the purposes of section 259(9)(b) of the Act (monitored promoters: duty to provide information about clients)—
where C is an individual, the national insurance number and unique tax reference number identifying C;
where C is a trust, partnership or company, the unique tax reference number identifying C;
in compliance with subsection (3) of section 265 of the Act (duty to provide information to monitored promoter), where C has not provided the information in sub-paragraph (a) or (b), whether or not C has informed the monitored promoter that C has neither a national insurance number nor a unique tax reference number;
the date on which C became a client of the monitored promoter within the meaning of section 259(5) of the Act;
the date on which C entered into transactions referred to in subsection (7) of section 259 of the Act;
the date on which C informed the monitored promoter of the information required by section 265(2) or 265(3) of the Act or, if provided to the monitored promoter earlier, the earlier date;
whether C was a direct client of the monitored promoter, or was acting through an intermediary (“I”) and the name and address of I;
the fee or commission paid or payable by C to I in respect of the monitored arrangements or monitored proposals.