# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 15: Paragraph 31(2) of the Schedule – provision of information to HMRC by introducers

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

For the purposes of paragraph 31(2) of the Schedule, the prescribed information is the name and address of—
(a) P as described in paragraph 31(1)(a) of the Schedule;
(b) each person who has provided P with information relating to the notifiable proposal or notifiable arrangement; and
(c) each person with whom P has made a marketing contact.

---
Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/15 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.