Paragraph 13

(1)

Section 313ZC (duty of employer to notify HMRC of details of employees etc) is amended as follows.

(2)

For subsection (2) substitute—

“(2)
Condition A is that—
(a)
a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal to a person (“the client”), or
(b)
a person is providing (or has provided) services in connection with arrangements or a proposal to a person (“the client”).”

(3)

In subsection (3), after “312(2)” insert “ or 312ZA(2) ”.

(4)

In subsection (4), omit “notifiable”, in both places.

(5)

In subsection (6)—

(a)

omit “notifiable”, in both places;

(b)

after “312(6)” insert “ , 312ZA(4) ”.