Part 7Disclosure of tax avoidance schemes

F1313ZBEnquiry following disclosure of client details

(1)

This section applies where—

F2(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 section 313ZA(3), and

(b)

HMRC suspect that a person other than the client is or is likely to be a party to the arrangements.

(2)

HMRC may by written notice require the F3service provider to provide prescribed information in relation to any person other than the client who the F3service provider might reasonably be expected to know is or is likely to be a party to the arrangements.

(3)

The F4service provider must comply with a requirement under or by virtue of subsection (2) within—

(a)

the prescribed period, or

(b)

such longer period as HMRC may direct.