Section 47

Financial information

1

(1) The financial information referred to in section 47(2)(gb) that a person to whom the notification requirements apply must provide is -

(a) the information specified in sub-paragraph (2) in respect of each account that the person holds with a financial institution on the date on which the notification is made, and

(b) if the person runs a business through a company -

(i) the information specified in sub-paragraph (2) in respect of each account that the company holds with a financial institution on the date on which the notification is made, and

(ii) the name of the company concerned.

(2) The information required to be given in respect of each account is -

(a) the name of the financial institution with which the account is held;

(b) the address of the office at which the account is held and, if the office is outside the United Kingdom, the address of the principal office of the financial institution (if any) in the United Kingdom;

(c) the number of the account;

(d) the sort code, if any, in relation to the account;