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Regulation 7 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

Original text. Later amendments are not shown.

In regulation 12—

(a)

for the heading, substitute “Paragraph 27(3) of the Schedule – duty to provide details of clients: prescribed information”;

(b)

in paragraph (1), for “each notifiable arrangement to which paragraph 27(1)” substitute “the arrangement or proposed arrangement to which paragraph 27(1) or (1A)”;

(c)

in paragraph (1)(c), after “the promoter” insert “or provider”;

(d)

in paragraph (1)(d), after “the promoter” insert “or provider”;

(e)

in paragraph (2)(a)—

(i)

after “the promoter” insert “or provider”;

(ii)

after “paragraph 23(2)” insert “or 23A(2)”;

(f)

in paragraph (2)(b), omit “notifiable”.