{
  "url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-regulations-2017/regulation-13",
  "json_url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-regulations-2017/regulation-13.json",
  "legislation": "uksi/2017/1216",
  "legislation_title": "The Indirect Taxes (Notifiable Arrangements) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-regulations-2017",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Standardised tax products",
  "text": "(1) An arrangement which meets the following description is a notifiable arrangement.\n(2) A promoter of the arrangement makes it available for implementation by more than one other person.\n(3) It might reasonably be concluded by a person who has studied the arrangement and who has had regard to all relevant circumstances that conditions 1 to 3 are met.\n(4) Condition 1 is that the arrangement has standardised or substantially standardised documentation—\n(a) the purpose of which is to enable a person other than the promoter to implement the arrangement;\n(b) the form of which is determined by the promoter; and\n(c) the substance of which does not need to be tailored to any material extent to enable a person to implement the arrangement.\n(5) Condition 2 is that—\n(a) a person who intends to implement the arrangement must enter into a specific transaction or series of specific transactions; and\n(b) the transaction or series of transactions is standardised or substantially standardised in form.\n(6) Condition 3 is that—\n(a) the main purpose of the arrangement is to enable a person to obtain a tax advantage; or\n(b) it is unlikely that a person would enter into the arrangement were it not that the person or another person may obtain a tax advantage.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 1.1.2018, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1216/regulation/13",
    "retrieved_at": "2026-10-28T23:05:11.938269+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."
}