# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 9: Paragraphs 23(2), 23A(2) and 24(3) – duties of promoters, clients and others

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

(1) For the purposes of paragraphs 23(2) , 23A(2) and 24(3) of the Schedule, the prescribed information is—
(a) the name and address of the promoter or the person under the duty in paragraph 23A(2) of the Schedule;
(b) a summary of the proposal or arrangement and any name by which it is known;
(c) the reference number (or, if more than one, any one reference number) allocated by HMRC under paragraph 22(5) of the Schedule;
(d) the date that the reference number was sent to the client.
(2) In paragraph (1)—
(a) where paragraph 23(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23(1) of the Schedule;
(aa) where paragraph 23A(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23A(1) of the Schedule;
or
(b) where paragraph 24(3) of the Schedule applies, “the client” has the same meaning as in paragraph 24(1) of the Schedule.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/9 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.