(1)This section applies where a person has been notified of a promoter reference number—
(a)under section 250 by reason of being a person falling within subsection (2)(b) of that section, or
(b)under section 251 or 252.
(2)The person notified (“C”) must within 10 days notify the person whose promoter reference number it is of—
(a)C’s national insurance number (if C has one), and
(b)C’s unique tax reference number (if C has one).
(3)If C has neither a national insurance number nor a unique tax reference number, C must within 10 days inform the person whose promoter reference number it is of that fact.
(4)A unique tax reference number is an identification number allocated to a person by HMRC.
(5)Subsection (2) or (3) does not impose a duty on C to provide information which C has already provided to the person whose promoter reference number it is.