Regulation 4 Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

In regulation 3(1)(b), 3(2)(b), 3(3)(c) and 3(4)(b) (prescribed information in respect of notifiable proposals and arrangements) after “details of the provisions of the Arrangement Regulations”, wherever it appears, insert “or the SDLT Arrangement Regulations”.

At the end of the regulation insert—

“(5)

If, but for this paragraph—

(a)

a person would be obliged to provide information in relation to two or more notifiable arrangements,

(b)

those arrangements are substantially the same (whether they relate to the same parties or different parties), and

(c)

he has already provided information under paragraph (4) in relation to any of the other arrangements,

he need not provide further information under paragraph (4).”.