Regulation 5 Report of promoter reference number: prescribed form and manner

The report made under paragraphs 2(b) and 4(b) of section 253 of the Act (duty of persons to notify the Commissioners) must be made in the form prescribed in Schedule 1 to these Regulations. A separate report must be made for each tax which the relevant arrangements enable or seek to enable an advantage to be obtained.

The completed report must be sent by post to one of the addresses listed in Schedule 2 to these Regulations.