[313ZC Duty of employer to notify HMRC of details of employees etc]
Finance Act 2004 (2004 c 12) | Legislation

[313ZC  Duty of employer to notify HMRC of details of employees etc]

[(1)     This section applies if conditions A, B and C are met.

[(2)     Condition A is that—

(a)     a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal to a person (“the client”), or

(b)     a person is

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