This section has no associated Explanatory Notes
9U.K.After section 313B insert—
“313CInformation provided to introducers
(1)Where HMRC suspect—
(a)that a person (“P”) is an introducer in relation to a proposal, and
(b)that the proposal may be notifiable,
they may by written notice require P to provide HMRC with prescribed information in relation to each person who has provided P with any information relating to the proposal.
(2)A notice must specify the proposal to which it relates.
(3)P must comply with a requirement under or by virtue of subsection (1) within—
(a)the prescribed period, or
(b)such longer period as HMRC may direct.”