s 312B Duty of client to provide information ...
(1) This section applies where a person (“ the client ”) has been provided with information under section 312(2) or 312ZA(2) (prescribed information about reference number). (2) The client must, within the prescribed period, provide the person who provided the information with prescribed information relating to the client. (3) The duty under subsection (2) is subject to any exceptions that may be prescribed.