# The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013, Regulation 19: Sections 312B and 313ZB


After regulation 13(1)(c) insert—
“(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—
(i) the client has complied with section 312B and does not have a unique taxpayer number or national insurance number or has neither number;
(ii) the client has not complied with section 312B;
(iii) on the sixteenth day after the end of the relevant period, the prescribed period under regulation 8A(1)(a) had not yet expired;
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2013/2592/regulation/19 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.