Regulation 7 Paragraphs 11(1), 12(1), 17(2) and 18(2) of the Schedule – duties on promoters and othersI1

the particular information in paragraph (2);

the additional information in paragraph (3), if applicable; and

other information as might reasonably be expected to enable an officer of HMRC to comprehend the manner in which the notifiable proposal or notifiable arrangement is intended to operate.

the name and address of the promoter but, where paragraph 18(2) of the Schedule applies, only to the extent that information is known to the person described in paragraph 18(1) of the Schedule;

details of each provision of the Indirect Taxes (Notifiable Arrangements) Regulations 2017^f1 by virtue of which the proposal for arrangements or the arrangement is a notifiable proposal or a notifiable arrangement;

a summary of the notifiable proposal or notifiable arrangement and any name by which it is known;

information which explains each element of the notifiable proposal or notifiable arrangement from which the tax advantage expected to be obtained arises; and

details of the statutory provisions on which that expected tax advantage is based.

where paragraph 17(2) of the Schedule applies, the name and address of the person described in paragraph 17(1) of the Schedule;

where paragraph 18(2) of the Schedule applies, the name and address of the person described in paragraph 18(1) of the Schedule.

paragraph 17(2) or 18(2) of the Schedule applies;

but for this paragraph, a person would be required to provide prescribed information in relation to two or more notifiable proposals or notifiable arrangements;

those notifiable proposals or notifiable arrangements are substantially the same (whether or not they relate to the same parties); and

the person provides the prescribed information in relation to at least one of the notifiable proposals or notifiable arrangements,