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Finance Act 2021
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34(1)Paragraph 28 (enquiry following disclosure of client details) is amended as follows.
(2)In sub-paragraph (1), for paragraph (a) substitute—
“(a)a person (“the service provider”) is providing or has provided services to another person (“the client”) in connection with arrangements or proposed arrangements,
(aa)the service provider has provided HMRC with information in relation to the client under paragraph 27(3), and”.
(3)In sub-paragraph (2), for “promoter”, in both places, substitute “service provider”.
(4)In sub-paragraph (3), for “promoter” substitute “service provider”.
(5)In sub-paragraph (4) for “promoter” substitute “service provider”.
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