# Finance (No. 2) Act 2017, Paragraph 31


(1) This paragraph applies where HMRC suspect—
(a) that a person (P) is an introducer in relation to a proposal, and
(b) that the proposal may be notifiable.
(2) HMRC may by written notice require P to provide HMRC with one or both of the following—
(a) prescribed information in relation to each person who has provided P with any information relating to the proposal,
(b) prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.
(3) A notice must specify the proposal to which it relates.
(4) P must comply with a requirement under or sub-paragraph(2) within—
(a) the relevant period, or
(b) such longer period as HMRC may direct.
(5) In sub-paragraph (4) “the relevant period” is the period of 11 days beginning with the day on which the notice under sub-paragraph (2) is given.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.