Regulation 10 Paragraph 25(2) of the Schedule – duties of clients to provide information ...F1I1
United Kingdom
(1)
For the purposes of paragraph 25(2) of the Schedule, the prescribed information is that described in paragraph (2) or (3).
(2)
The information referred to in paragraph (1) is each tax identifier number provided to the client.
(3)
Where the information described in paragraph (2) is not provided to the client, the information referred to in paragraph (1) is a written statement to that effect.
(4)
In this regulation, “the client” has the same meaning as in paragraph 25(1) of the Schedule.
Annotations
Textual amendments
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Words in reg. 10 heading omitted (30.9.2021) by virtue of The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 (S.I. 2021/979), regs. 1, 5
Commencement
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Reg. 10 in force at 1.1.2018, see reg. 1