# The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021, Regulation 8: Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017


In regulation 13, for the heading, substitute “Paragraph 27(3) and (4) of the Schedule – duty to provide details of clients: prescribed period”.

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Source: https://www.legislation.gov.uk/uksi/2021/979/regulation/8 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.