# The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021, Regulation 7: Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017


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”.

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Source: https://www.legislation.gov.uk/uksi/2021/979/regulation/7 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.