Regulation 13 Prescribed information under section 313ZA: information and timingI1

30 days; or

where the circumstances in sub-paragraph (d)(iii) apply, 60 days in respect of the information prescribed under sub-paragraph (b)(iii) only;

any relevant reference number;

the name and address of each client in relation to whom the relevant date F4(within the meaning of section 312(3) or section 312ZA(3)) occurs in the relevant period in relation to which the information is being provided;

any identification number allocated by HMRC (“unique taxpayer number”) and national insurance number for each client in relation to whom the relevant date F6(within the meaning of section 312(3) or section 312ZA(3)) occurs in the relevant period in relation to which the information is being provided;

the promoter’s F7or provider’s name and address; and

the end date of the relevant period in relation to which the information is being provided.

the arrangements;

the proposed arrangements; or

arrangements which are substantially the same as the arrangements or proposed arrangements;

the client has complied with section 312B and does not have a unique taxpayer number or national insurance number or has neither number;

the client has not complied with section 312B;

on the sixteenth day after the end of the relevant period, the prescribed period under regulation 8A(1)(a) had not yet expired;