Regulation 4 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

for the heading, substitute “Paragraphs 23(2), 23A(2) and 24(3) – duties of promoters, clients and others”;

in paragraph (1), after “23(2)” insert “, 23A(2)”;

in paragraph (1)(a), at the end insert “or the person under the duty in paragraph 23A(2) of the Schedule”;

in paragraph (1)(b), for “notifiable proposal or notifiable arrangement” substitute “proposal or arrangement”;

for paragraph (1)(c), substitute—

“(c)

the reference number (or, if more than one, any one reference number) allocated by HMRC under paragraph 22(5) of the Schedule;”;

in paragraph (1)(d), for “each” substitute “the”;

at the end of paragraph (2)(a), after “Schedule;” insert—

“(aa)

where paragraph 23A(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23A(1) of the Schedule;”.