{
  "url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/regulation-8",
  "json_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/regulation-8.json",
  "legislation": "uksi/2015/549",
  "legislation_title": "The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Monitored promoters: prescribed client information",
  "text": "The following information is prescribed for the purposes of section 259(9)(b) of the Act (monitored promoters: duty to provide information about clients)—\n(a) where C is an individual, the national insurance number and unique tax reference number identifying C;\n(b) where C is a trust, partnership or company, the unique tax reference number identifying C;\n(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;\n(d) the date on which C became a client of the monitored promoter within the meaning of section 259(5) of the Act;\n(e) the date on which C entered into transactions referred to in subsection (7) of section 259 of the Act;\n(f) 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;\n(g) whether C was a direct client of the monitored promoter, or was acting through an intermediary (“I”) and the name and address of I;\n(h) the fee or commission paid or payable by C to I in respect of the monitored arrangements or monitored proposals.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/549/regulation/8",
    "retrieved_at": "2026-10-28T23:44:18.442620+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."
}