# The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015, 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)—
(a) where C is an individual, the national insurance number and unique tax reference number identifying C;
(b) where C is a trust, partnership or company, the unique tax reference number identifying C;
(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;
(d) the date on which C became a client of the monitored promoter within the meaning of section 259(5) of the Act;
(e) the date on which C entered into transactions referred to in subsection (7) of section 259 of the Act;
(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;
(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;
(h) the fee or commission paid or payable by C to I in respect of the monitored arrangements or monitored proposals.

---
Source: https://www.legislation.gov.uk/uksi/2015/549/regulation/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.