# The International Tax Enforcement (Disclosable Arrangements) Regulations 2023, Schedule 2: Defined terms


Expression
Definition in model rules
arrangement
Rule 1.4(a)
beneficial owner
Rule 1.4(c)
CRS avoidance arrangement
Rule 1.1
CRS legislation
Rule 1.4(e)
client
Rule 1.4(d)
intermediary
Rule 1.3
opaque offshore structure
Rule 1.2
promoter
Rule 1.3(a)
relevant services
Rule 1.4(k)
reportable taxpayer
Rule 1.4(l)
structure
Rule 1.4(i)

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Source: https://www.legislation.gov.uk/uksi/2023/38/schedule/2 (the official version)
Page: https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.