Related Commentary  

19(1)  This regulation applies where HMRC suspect–

(a)that a person (“P”) is an introducer in relation to a proposal; and

(b)that the proposal may be a notifiable contribution proposal.

19(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.

19(2)  A notice must specify the proposal to which it relates.

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