s 313C Provision of information to HMRC by introducers
(1) This section applies where HMRC suspect— (a) that a person (“P”) is an introducer in relation to a proposal, and (b) that the proposal may be notifiable. (1A) HMRC may by written notice require P to provide HMRC with one or both of the following— (a) prescribed information in relation to each person who has provided P with any information relating to the proposal; (b) prescribed information in relation to each person with whom P has made a marketing contact in relation to the proposal. (2) A notice must specify the proposal to which it relates. (3) P must comply with a requirement under subsection (1A) within— (a) the prescribed period, or (b) such longer period as HMRC may direct.