Regulation 9 Paragraphs 23(2), 23A(2) and 24(3) – duties of promoters, clients and othersF7I1

the name and address of the promoter F2or the person under the duty in paragraph 23A(2) of the Schedule;

a summary of the F3proposal or arrangement and any name by which it is known;

the reference number (or, if more than one, any one reference number) allocated by HMRC under paragraph 22(5) of the Schedule;

the date that F5the reference number was sent to the client.

where paragraph 23(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23(1) of the Schedule;

where paragraph 23A(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23A(1) of the Schedule;

or

where paragraph 24(3) of the Schedule applies, “the client” has the same meaning as in paragraph 24(1) of the Schedule.