# Finance Act 2021, Paragraph 17


(1) Section 260 (intermediaries: duty to provide information about clients) is amended as follows.
(2) In the heading, after “Intermediaries” insert “ etc ”.
(3) In subsection (1)—
(a) the words from “a person” to the end become paragraph (a);
(b) at the end of that paragraph insert
“;
(b) a person who falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter.”
(4) In subsection (3)(a) for “the intermediary” substitute “ the person to whom the notice is given ”.
(5) In subsection (5)—
(a) in the words before paragraph (a), for “the intermediary” substitute “ the person to whom the notice under subsection (1) is given (“R”) ”;
(b) in paragraph (a), for “the intermediary” substitute “ R ”.
(6) In subsection (6) for “the intermediary”, in each place it occurs, substitute “ R ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/30/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.