{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/979",
  "legislation_title": "The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017",
  "text": "In regulation 9—\n(a) for the heading, substitute “Paragraphs 23(2), 23A(2) and 24(3) – duties of promoters, clients and others”;\n(b) in paragraph (1), after “23(2)” insert “, 23A(2)”;\n(c) in paragraph (1)(a), at the end insert “or the person under the duty in paragraph 23A(2) of the Schedule”;\n(d) in paragraph (1)(b), for “notifiable proposal or notifiable arrangement” substitute “proposal or arrangement”;\n(e) for paragraph (1)(c), substitute—\n“(c) the reference number (or, if more than one, any one reference number) allocated by HMRC under paragraph 22(5) of the Schedule;”;\n(f) in paragraph (1)(d), for “each” substitute “the”;\n(g) at the end of paragraph (2)(a), after “Schedule;” insert—\n“(aa) where paragraph 23A(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23A(1) of the Schedule;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/979/regulation/4",
    "retrieved_at": "2026-10-28T22:09:35.046548+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}