SCHEDULES

SCHEDULE 23U.K.Data-gathering powers

Part 2U.K.Relevant data-holders

[F1Business intermediariesU.K.

Textual Amendments

F1Sch. 23 paras. 13B, 13C and cross-headings inserted (with application in accordance with s. 176(2) of the amending Act) by Finance Act 2016 (c. 24), s. 176(1)

13C(1)A person who—U.K.

(a)provides services to enable or facilitate transactions between suppliers and their customers or clients (other than services provided solely to enable payments to be made), and

(b)receives information about such transactions in the course of doing so,

is a relevant data-holder.

(2)In this paragraph “suppliers” means persons supplying goods or services in the course of business.

(3)For the purposes of this paragraph, information about transactions includes information that is capable of indicating the likely quantity or value of transactions.]