# Finance (No. 2) Act 2017, Paragraph 17


(1) This paragraph applies where a person enters into any transaction forming part of any notifiable arrangements in relation to which—
(a) a promoter is resident outside the United Kingdom, and
(b) no promoter is resident in the United Kingdom.
(2) The person must, within the relevant period, provide HMRC with prescribed information relating to the arrangements.
(3) In sub-paragraph (2) “the relevant period” is the period of 6 days beginning with the day on which the person enters into the first transaction forming part of the arrangements.
(4) Compliance with paragraph 11(1) or 12(1) by any promoter in relation to the arrangements discharges the person's duty under sub-paragraph (1).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.