{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Paragraph 18(2) of the Schedule - notifiable arrangements not involving promoters",
  "text": "(1) This regulation prescribes times for the purposes of paragraph 18(2) of the Schedule.\n(2) Except as provided by paragraph (3), the prescribed time is any time during the period of 30 days beginning with the relevant day.\n(3) Where paragraph 18(1) of the Schedule applies by virtue of the application of regulation 5, the prescribed time is any time during the period of 5 days beginning with the relevant day.\n(4) In this regulation, “relevant day” means the day after the day on which the person enters into the first transaction forming part of the notifiable arrangements.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 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/8",
    "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."
}