{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-7",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017",
  "text": "In regulation 12—\n(a) for the heading, substitute “Paragraph 27(3) of the Schedule – duty to provide details of clients: prescribed information”;\n(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)”;\n(c) in paragraph (1)(c), after “the promoter” insert “or provider”;\n(d) in paragraph (1)(d), after “the promoter” insert “or provider”;\n(e) in paragraph (2)(a)—\n(i) after “the promoter” insert “or provider”;\n(ii) after “paragraph 23(2)” insert “or 23A(2)”;\n(f) in paragraph (2)(b), omit “notifiable”.",
  "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/7",
    "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."
}