{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Legal professional privilege",
  "text": "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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 5 excluded (1.1.2018) by The Indirect Taxes (Notifiable Arrangements) Regulations 2017 (S.I. 2017/1216), regs. 1, 9(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.1.2018, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1215/regulation/5",
    "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."
}