12(1)Section 313C of FA 2004 (information provided to introducers) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)This section applies where HMRC suspect—
(a)that a person (“P”) is an introducer in relation to a proposal, and
(b)that the proposal may be notifiable.
(1A)HMRC may by written notice require P to provide HMRC with one or both of the following—
(a)prescribed information in relation to each person who has provided P with any information relating to the proposal;
(b)prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal.”
(3)In subsection (3), for “or by virtue of subsection (1)” substitute “ subsection (1A) ”.
(4)For the heading substitute “ Provision of information to HMRC by introducers ”.
13U.K.In section 98C of TMA 1970 (notification under Part 7 of FA 2004: penalties), in subsection (2)(f) after “information” insert “ or have been provided with information ”.