{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-17/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-17/paragraph-12.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/17/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Section 313C of FA 2004 (information provided to introducers) is amended as follows.\n(2) For subsection (1) substitute—\n“(1) This section applies where HMRC suspect—\n(a) that a person (“P”) is an introducer in relation to a proposal, and\n(b) that the proposal may be notifiable.\n(1A) HMRC may by written notice require P to provide HMRC with one or both of the following—\n(a) prescribed information in relation to each person who has provided P with any information relating to the proposal;\n(b) prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.”\n(3) In subsection (3), for “or by virtue of subsection (1)” substitute “ subsection (1A) ”.\n(4) For the heading substitute “ Provision of information to HMRC by introducers ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/17/paragraph/12",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}