{
  "url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/regulation-9",
  "json_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Intermediaries: prescribed client information",
  "text": "The following information about the person (“C”) is prescribed for the purposes of section 260(7)(b) of the Act (intermediaries: duty to provide information about clients)—\n(a) where the intermediary knows the national insurance number, unique tax reference number or both which identify C, those numbers;\n(b) the name, address and the promoter reference number of the monitored promoter in respect of the monitored proposals referred to in section 260(1);\n(c) the name and address of any other intermediary from which, or to which, C has been referred in relation to the monitored proposals;\n(d) the date on which the information referred to in section 260(5) was communicated;\n(e) any fee or commission paid or payable to I in respect of the 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/9",
    "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."
}