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The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 980
- Regulation 12
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Amendment of the Tax Avoidance Schemes (Information) Regulations 2012
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12. In regulation 13B—
(a)in paragraph (1), omit “notifiable”;
(b)in paragraph (2)(c)—
(i)for “(arrangements to be given reference number)” substitute “(allocation of reference number to arrangements)”;
(ii)omit “notifiable” in both places;
(c)in paragraph (2)(d), omit “notifiable”;
(d)in paragraph (2)(e), omit “notifiable”;
(e)after paragraph (2)(e), omit “and”;
(f)for paragraph (2)(f), substitute—
“(f)the name and address of—
(i)the promoter; or
(ii)the person who is providing (or has provided) services to the employer in connection with the arrangements or proposal; and
(g)if the arrangements were notified under section 308, any name given to the arrangements.”.
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