261 Enquiry following provision of client information
Finance Act 2014 (2014 c 26) | Legislation

261  Enquiry following provision of client information

(1)     This section applies where—

(a)     a person (“the notifying person”) has provided information under section 259 or 260 about a person who was a client of the notifying person with reference to a relevant period (within the meaning of the section concerned) in connection with a particular relevant proposal or particular

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