# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 12: Paragraph 27(3) of the Schedule – duty to provide details of clients: prescribed information

Extent: E+W+S+N.I.

(1) For the purposes of paragraph 27(3) of the Schedule, the following information is prescribed in relation to the arrangement or proposed arrangement to which paragraph 27(1) or (1A) of the Schedule applies—
(a) each reference number;
(b) the name and address of each client;
(c) the prescribed information (if any) provided by the client to the promoter or provider as described in regulation 10;
(d) the name and address of the promoter or provider; and
(e) the date of the end of the relevant period in relation to which the information is provided.
(2) In paragraph (1)(b), the name and address of a client is—
(a) the address to which the promoter or provider has sent, or would have sent, the prescribed information described in regulation 11(1) in compliance with paragraph 23(2) or 23A(2) of the Schedule; or
(b) the address of the client shown on any register held by HMRC for the indirect tax to which the ... arrangement relates or most closely relates.
(3) Paragraph (4) applies on the expiry of the prescribed period of 30 days referred to in regulation 13(2), where the prescribed period is extended to 60 days under regulation 13(3).
(4) Where this paragraph applies, the prescribed information is a written statement that the client has not complied with paragraph 25(2) of the Schedule and that the period to do so has not expired.
(5) Paragraph (6) applies—
(a) on the expiry of the prescribed period of 60 days under regulation 13(3); and
(b) where the client has not complied with paragraph 25(2) of the Schedule.
(6) Where this paragraph applies, the prescribed information is a written statement that the client has not complied with paragraph 25(2) of the Schedule.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/12 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.