{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“element”, in relation to a notifiable arrangement, includes the way in which the arrangement is structured;\n“relevant indirect tax” means each indirect tax, except customs duties, relevant to a ... proposal or ... arrangement;\n“the Schedule” means Schedule 17 to the Finance (No. 2) Act 2017;\n“tax identifier number” means—\n(a)any registration number provided by HMRC to a person in respect of each relevant indirect tax; or\n(b)where no such number is provided, any unique taxpayer reference number provided by HMRC to the person.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 2 omitted (30.9.2021) by virtue of The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 (S.I. 2021/979), regs. 1, 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.1.2018, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 c. 32."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1215/regulation/2",
    "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."
}