{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-13",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-13.json",
  "legislation": "uksi/2017/1215",
  "legislation_title": "The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Paragraph 27(3) and (4) of the Schedule – duty to provide details of clients: prescribed period",
  "text": "(1) Paragraphs (2) and (3) prescribe the period for the purposes of paragraph 27(3) of the Schedule.\n(2) Except as provided by paragraph (3), the prescribed period is the period of 30 days.\n(3) Where—\n(a) on the sixteenth day after the end of the relevant period (as defined by paragraph 27(4) of the Schedule), the relevant period (as defined by paragraph 25(3) of the Schedule) has not expired; and\n(b) by that day, the client has not complied with paragraph 25(2) of the Schedule,\nthe prescribed period in respect of the prescribed information described in regulation 12(1)(c) is the period of 60 days.\n(4) The prescribed period for the purposes of the relevant period (as defined in paragraph 27(4) of the Schedule) is each calendar quarter.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 13 heading substituted (30.9.2021) by The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 (S.I. 2021/979), regs. 1, 8"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 1.1.2018, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1215/regulation/13",
    "retrieved_at": "2026-10-28T23:05:12.742797+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."
}