# Finance Act 2015, Paragraph 12


(1) Section 313C of FA 2004 (information provided to introducers) is amended as follows.
(2) For subsection (1) substitute—
“(1) This section applies where HMRC suspect—
(a) that a person (“P”) is an introducer in relation to a proposal, and
(b) that the proposal may be notifiable.
(1A) HMRC may by written notice require P to provide HMRC with one or both of the following—
(a) prescribed information in relation to each person who has provided P with any information relating to the proposal;
(b) prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.”
(3) In subsection (3), for “or by virtue of subsection (1)” substitute “ subsection (1A) ”.
(4) For the heading substitute “ Provision of information to HMRC by introducers ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/17/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-17/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.