Related Commentary  


In the heading, the word “etc” substituted for the words “and intermediaries” by FA 2021, s. 121 and Sch. 30, para. 14(2), with effect from 10 June 2021 (Royal Assent), subject to commencement provisions in FA 2021, s. 121(6).

251(1)  This section applies where a person who is a monitored promoter (“the monitored promoter”) is notified under section 250 of a promoter reference number.

251(2)  The monitored promoter must, within the relevant period, notify the promoter reference number to–

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