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The Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) (Amendment) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2613
- Regulation 2
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Amendment of the Promoters Regulations
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2. At the end of the Promoters Regulations add—
“Persons not to be treated as promoters: legal professional privilege
6. A person is not to be treated as a promoter in relation to a notifiable proposal or notifiable arrangements where his involvement with the proposal or arrangements is such that he is not required to provide all of the information prescribed in paragraph (1) or (2) (as the case may be) of regulation 3 of the Tax Avoidance Schemes (Information) Regulations 2004 by virtue of section 314 (legal professional privilege).”.
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