The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 No. 1215

1. Introductory Text

2. PART 1

   1. 1. Citation and coming into force

   2. 2. Interpretation

3. PART 2

   1. 3. Provision of services to members of the same group

   2. 4. Employees

   3. 5. Legal professional privilege

   4. 6. Other circumstances

4. PART 3

   1. 7. Paragraphs 11(1), 12(1), 17(2) and 18(2) of the Schedule – duties on promoters and others

   2. 8. Paragraph 18(2) of the Schedule - notifiable arrangements not involving promoters

   3. 9. Paragraphs 23(2) and 24(3) of the Schedule – duties of promoters and clients

   4. 10. Paragraph 25(2) of the Schedule – duties of clients to provide information to promoter

   5. 11. Paragraph 26(1) and (3) of the Schedule – duty of parties to notifiable arrangements to notify HMRC of number etc

   6. 12. Paragraph 27(3) of the Schedule – duty of promoter to provide details of clients

   7. 13. Paragraph 27(3) and (4) of the Schedule – duty of promoter to provide details of clients

   8. 14. Paragraph 28(2) of the Schedule – enquiry by HMRC

   9. 15. Paragraph 31(2) of the Schedule – provision of information to HMRC by introducers

5. Signature

6. 1. SCHEDULE

      Powers

7. Explanatory Note