# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 3: Provision of services to members of the same group

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

(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—
(a) A is a company;
(b) A provides services to a company (“B”) in connection with—
(i) the notifiable proposal on the relevant date; or
(ii) the notifiable arrangement; and
(c) B is a member of the same group as A.
(2) In paragraph (1)—
“relevant business” has the same meaning as in paragraph 8(4) of the Schedule;
“the relevant date” has the same meaning as in paragraph 11(3) of the Schedule.
(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.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/3 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.