Related Commentary  

261(1)  This section applies where–

(a)a person (“the notifying person”) has provided information under section 259 or 260 about a person who was a client of the notifying person with reference to a relevant period (within the meaning of the section concerned) in connection with a particular relevant proposal or particular relevant arrangements, and

(b)an authorised officer suspects that a person in respect of whom information has not been provided under section 259 or 260

(i)has at any time been, or is likely to be, a party to transactions implementing the proposal, or

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