8(1)Section 312A (duty of client to notify parties of reference number) is amended as follows.U.K.
(2)In subsection (1)—
(a)after “prescribed information” insert “ under section 312 ”;
(b)for “allocated to the notifiable arrangements or proposed notifiable arrangements” substitute “allocated to—
(a)the notifiable arrangements or proposed notifiable arrangements, or
(b)any arrangements substantially the same as the notifiable arrangements or proposed notifiable arrangements.”
(3)After subsection (1) insert—
“(1A)This section also applies where a person (a “client”) to whom a person is providing (or has provided) services in connection with arrangements or proposed arrangements receives prescribed information under section 312ZA relating to the reference number allocated to—
(a)the arrangements or proposed arrangements, or
(b)any arrangements substantially the same as the arrangements or proposed arrangements.”
(4)In subsection (4), for “notifiable arrangements or a notifiable proposal” substitute “ arrangements or a proposal ”.