{
  "url": "https://openlegislation.uk/finance-act-2014/section-236J",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-236J.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/236J",
  "kind": "section",
  "number": "236J",
  "heading": "Disclosure to clients and intermediaries",
  "text": "(1) A person (“P”) subject to a stop notice who (at any time) has promoted arrangements falling within the description specified in that notice, or has promoted a proposal for such arrangements, must give a notice to—\n(a) each of P's clients in relation to those arrangements or that proposal, and\n(b) each person who P could reasonably be expected to know is an intermediary in relation to any such proposal.\n(2) The notice must—\n(a) set out the fact that a person is subject to a stop notice,\n(b) set out the fact that the arrangements or proposed arrangements the recipient of the notice is a client or intermediary in relation to meets the description of arrangements specified in the notice, and\n(c) be accompanied with a copy of the stop notice.\n(3) A person (“C”) is a client of P if—\n(a) P has made a firm approach to C in relation to a proposal for arrangements that fall within the description specified in the stop notice,\n(b) P has made the proposal available for implementation by C, or\n(c) P has provided services to C in relation to arrangements falling within the description specified in the stop notice, or in relation to a proposal for such arrangements.\n(4) A notice under this section must be given—\n(a) to each person who was a client of P on or before the day on which P became aware that P was subject to the notice, within 5 days of that day;\n(b) to each person that P could reasonably be expected to know was an intermediary in relation to the proposal in question on or before the day on which P became aware that P was subject to the notice, within 5 days of that day;\n(c) to each person that P subsequently becomes aware is an intermediary in relation to the proposal in question, within 5 days of P becoming so aware.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/236J",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}