{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-15",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Paragraph 31(2) of the Schedule – provision of information to HMRC by introducers",
  "text": "For the purposes of paragraph 31(2) of the Schedule, the prescribed information is the name and address of—\n(a) P as described in paragraph 31(1)(a) of the Schedule;\n(b) each person who has provided P with information relating to the notifiable proposal or notifiable arrangement; and\n(c) each person with whom P has made a marketing contact.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 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/15",
    "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."
}