# The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021, Regulation 6: Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017


In regulation 11—
(a) in the heading, omit “notifiable”;
(b) in paragraph (1)(e)(ii), omit “notifiable” in both places;
(c) in paragraph (1)(e)(iii), omit “notifiable” in both places;
(d) in paragraph (2), after “paragraph 23(1)” insert “, 23A(1)”.

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Source: https://www.legislation.gov.uk/uksi/2021/979/regulation/6 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.