# The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021, Regulation 4: Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017


In regulation 9—
(a) for the heading, substitute “Paragraphs 23(2), 23A(2) and 24(3) – duties of promoters, clients and others”;
(b) in paragraph (1), after “23(2)” insert “, 23A(2)”;
(c) in paragraph (1)(a), at the end insert “or the person under the duty in paragraph 23A(2) of the Schedule”;
(d) in paragraph (1)(b), for “notifiable proposal or notifiable arrangement” substitute “proposal or arrangement”;
(e) 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;”;
(f) in paragraph (1)(d), for “each” substitute “the”;
(g) 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;”.

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Source: https://www.legislation.gov.uk/uksi/2021/979/regulation/4 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.