C1Part 7Disclosure of tax avoidance schemes
Annotations:
Modifications etc. (not altering text)
312BF1Duty of client to provide information F2...
F31
This section applies where a person (“the client”) has been provided with information under section 312(2) or 312ZA(2) (prescribed information about reference number).
2
The client must, within the prescribed period, provide the F4person who provided the information with prescribed information relating to the client.
3
The duty under subsection (2) is subject to any exceptions that may be prescribed.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)