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Regulation 5 Legal professional privilegeI1C1

United Kingdom

A person (“F”) is not to be treated as a promoter in relation to a notifiable proposal or a notifiable arrangement where F’s involvement with the notifiable proposal or notifiable arrangement is such that F is not required by virtue of paragraph 32 of the Schedule to provide all of the prescribed information under paragraph 11(1) or 12(1) of the Schedule.

Annotations

Modifications

C1

Reg. 5 excluded (1.1.2018) by The Indirect Taxes (Notifiable Arrangements) Regulations 2017 (S.I. 2017/1216), regs. 1, 9(4)

Commencement

I1

Reg. 5 in force at 1.1.2018, see reg. 1