# Finance Act 2021, Paragraph 29


(1) Paragraph 25 (duty of client to provide information to promoter) is amended as follows.
(2) For sub-paragraph (1) substitute—
“(1) This paragraph applies where a person (“the client”) has been provided with information under paragraph 23(2) or 23A(2) (prescribed information about reference number).”
(3) In sub-paragraph (2), for “promoter” substitute “ person who provided the information ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/31/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.