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11.—(1) Any promoter who is providing services to any person (“the client”) in connection with notifiable contribution arrangements must, within 30 days after the relevant date, provide the client with prescribed information relating to any reference number that has been notified to the promoter by the Commissioners in accordance with regulation 10 or, where the arrangements are, or are substantially the same as, notifiable arrangements, section 311—
(a)in relation to those arrangements, or
(b)in relation to arrangements which are substantially the same as those arrangements (whether made between the same parties or different parties).
(2) In paragraph (1) “the relevant date” means—
(a)the date on which the promoter first becomes aware of any transaction forming part of the notifiable contribution arrangements, or
(b)if later, the date on which a reference number is first notified to the promoter under regulation 10.
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