Part 7

Disclosure of tax avoidance schemes

Duty of client to provide information ...
312B
1
This section applies where a person (“
the client
”) has been provided with information under section 312(2) or 312ZA(2) (prescribed information about reference number).
2
The client must, within the prescribed period, provide the
person who provided the information
with prescribed information relating to the client.
3
The duty under subsection (2) is subject to any exceptions that may be prescribed.
S. 312B inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(2)
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)
Words in s. 312B heading omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 9(2), 44
S. 312B(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 9(3), 44
Words in s. 312B(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 9(4), 44