# The Indirect Taxes (Notifiable Arrangements) Regulations 2017, Regulation 9: Confidentiality - promoters

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

(1) An arrangement which meets the following description is a notifiable arrangement.
(2) It might reasonably be expected, were it not for this regulation, that a promoter of the arrangement would wish that after the material date—
(a) the arrangement; or
(b) any element of the arrangement which obtains, or which may obtain, a tax advantage,
be kept confidential from HMRC or another promoter.
(3) Such a wish may reasonably be expected where—
(a) it is reasonable to conclude that the promoter intends to continue or to repeat the use after the material date of—
(i) the arrangement; or
(ii) any element of the arrangement which obtains, or which may obtain, a tax advantage or substantially the same as such an element; or
(b) the promoter—
(i) does not provide supplementary material to a client or to a person who is to be a party to the arrangement; or
(ii) does provide supplementary material to such a person but discourages the person from retaining it.
(4) For the purposes of paragraph (2), regulation 5 (persons who are not to be treated as promoters by virtue of legal professional privilege) of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 is to be ignored.
(5) In paragraph (3)(b), “supplementary material” means any promotional material, data or written professional advice concerning the arrangement.

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Source: https://www.legislation.gov.uk/uksi/2017/1216/regulation/9 (the official version)
Page: https://openlegislation.uk/indirect-taxes-notifiable-arrangements-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.