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15.—(1) Any person who is a party to any notifiable contribution arrangements must, at the prescribed time or times, provide HMRC with the prescribed information relating to—
(a)any reference number notified to him, whether the reference number was allocated under regulation 12 or section 311, and
(b)the time when he obtains or expects to obtain by virtue of the arrangements an advantage in relation to any contribution.
(2) HMRC may give notice that, in relation to notifiable contribution arrangements specified in the notice, persons are not under the duty under paragraph (1) after the date specified in the notice.
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