# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 2: Interpretation

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

In these Regulations—
“element”, in relation to a notifiable arrangement, includes the way in which the arrangement is structured;
“relevant indirect tax” means each indirect tax, except customs duties, relevant to a ... proposal or ... arrangement;
“the Schedule” means Schedule 17 to the Finance (No. 2) Act 2017;
“tax identifier number” means—
(a)any registration number provided by HMRC to a person in respect of each relevant indirect tax; or
(b)where no such number is provided, any unique taxpayer reference number provided by HMRC to the person.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/2 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.