{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-18",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-18.json",
  "legislation": "uksi/2013/2592",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Sections 312B and 313ZB",
  "text": "For regulation 13(1)(b)(iii) and (iv) substitute—\n“(iii) any identification number allocated by HMRC (“unique taxpayer number”) and national insurance number for each client in relation to whom the relevant date (within the meaning of section 312(3)) occurs in the relevant period in relation to which the information is being provided;\n(iv) the promoter’s name and address; and\n(v) the end date of the relevant period in relation to which the information is being provided.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2592/regulation/18",
    "retrieved_at": "2026-10-29T00:38:22.040776+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."
}