# The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015, Regulation 9: Intermediaries: prescribed client information


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)—
(a) where the intermediary knows the national insurance number, unique tax reference number or both which identify C, those numbers;
(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);
(c) the name and address of any other intermediary from which, or to which, C has been referred in relation to the monitored proposals;
(d) the date on which the information referred to in section 260(5) was communicated;
(e) any fee or commission paid or payable to I in respect of the monitored proposals.

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Source: https://www.legislation.gov.uk/uksi/2015/549/regulation/9 (the official version)
Page: https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.