Paragraph 13
In section 250 (allocation of promoter reference number), in subsection (2)—
(a)
omit the “and” at the end of paragraph (a);
(b)
after that paragraph insert—
“(aa)any person who HMRC know falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter, and”.