[312 Duty of promoter to notify client of number[: section 311(2) case]]
Finance Act 2004 (2004 c 12) | Legislation

[312  Duty of promoter to notify client of number[: section 311(2) case]]

[(1)     This section applies where a person who is a promoter in relation to notifiable arrangements is providing (or has provided) services to any person (“the client”) in connection with the notifiable arrangements.

(2)     The promoter must, within 30 days after the relevant date, provide the client with prescribed information relating to any reference number [allocated in a case within section 311(2)]

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