{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-19",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Sections 312B and 313ZB",
  "text": "After regulation 13(1)(c) insert—\n“(d) at the end of the prescribed period under sub-paragraph (a)(i), where the promoter is unable to provide any unique taxpayer number or national insurance number, the prescribed information under sub-paragraph (b) must include confirmation that one of the following applies—\n(i) the client has complied with section 312B and does not have a unique taxpayer number or national insurance number or has neither number;\n(ii) the client has not complied with section 312B;\n(iii) on the sixteenth day after the end of the relevant period, the prescribed period under regulation 8A(1)(a) had not yet expired;\n(e) at the end of the prescribed period under sub-paragraph (a)(ii), where the promoter is unable to provide any unique taxpayer number or national insurance number, the prescribed information under sub-paragraph (b) must include confirmation that either sub-paragraph (d)(i) or sub-paragraph (d)(ii) applies.”.",
  "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/19",
    "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."
}