Paragraph 1

In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document—

F1(za)

section 236C(1) (duty to make return to HMRC);

(a)

section 255 (duty to provide information or produce document);

(b)

section 257 (ongoing duty to provide information);

(c)

section 258 (duty of person dealing with non-resident promoter);

(d)

section 259 (monitored promoter: duty to provide information about clients);

(e)

section 260 (intermediaries: duty to provide information about clients);

(f)

section 261 (duty to provide information about clients following enquiry);

F2(g)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h)

section 263 (information about monitored promoter's address).

F3(i)

paragraph 1, 2, 5 or 5A of Schedule 36 of FA 2008 (information and inspection powers) as it has effect as a result of section 272A.

Annotations

Textual amendments

F1: Sch. 35 para. 1(za) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(a)
F2: Sch. 35 para. 1(g) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(b)
F3: Sch. 35 para. 1(i) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(c)