27(1)Paragraph 24 (duty of client to notify parties of reference number) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)omit “who is a promoter in relation to notifiable arrangements or a notifiable proposal”;
(b)for “the arrangements or proposal” substitute “ arrangements or a proposal ”.
(3)For sub-paragraph (2) substitute—
“(2)Sub-paragraph (3) applies where—
(a)the client receives prescribed information under paragraph 23 relating to the reference number allocated to—
(i)the arrangements or proposed arrangements, or
(ii)any arrangements substantially the same as the arrangements or proposed arrangements; or
(b)the client receives prescribed information under paragraph 23A relating to the reference number allocated to—
(i)the arrangements or proposed arrangements, or
(ii)any arrangements substantially the same as the arrangements or proposed arrangements.”
(4)In sub-paragraph (4)(a), for “notifiable arrangements or proposed notifiable arrangements” substitute “ the arrangements or proposed arrangements ”.
(5)In sub-paragraph (4)(b), for “by the promoter under paragraph 23” substitute “ under paragraph 23 or (as the case may be) paragraph 23A ”.
(6)In sub-paragraph (5), for “notifiable arrangements or a notifiable proposal” substitute “ arrangements or a proposal ”.