In the heading, the word “etc” inserted by FA 2021, s. 121 and Sch. 30, para. 17(2), with effect from 10 June 2021 (Royal Assent), subject to commencement provisions in FA 2021, s. 121(6).
260(1) An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give notice to–
(a)a person (“the intermediary”) who is an intermediary in relation to a relevant proposal which is a monitored proposal of a person in relation to whom a monitoring notice has effect (“the monitored promoter”);