{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-3",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Provision of services to members of the same group",
  "text": "(1) A person (“A”) who carries on a relevant business is not to be treated as a promoter in relation to a notifiable proposal or a notifiable arrangement where—\n(a) A is a company;\n(b) A provides services to a company (“B”) in connection with—\n(i) the notifiable proposal on the relevant date; or\n(ii) the notifiable arrangement; and\n(c) B is a member of the same group as A.\n(2) In paragraph (1)—\n“relevant business” has the same meaning as in paragraph 8(4) of the Schedule;\n“the relevant date” has the same meaning as in paragraph 11(3) of the Schedule.\n(3) In paragraph (1)(c), whether B is a member of the same group as A is to be determined in accordance with paragraph 8(7) of the Schedule.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.1.2018, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "See paragraph 3 of the Schedule for the definitions of “notifiable proposal” and “notifiable arrangements”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1215/regulation/3",
    "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."
}