# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 5: Legal professional privilege

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

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.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/5 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.