Regulation 3 Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

For regulation 7 substitute —

“Prescribed information under sections 312 and 312A

7.

For the purposes of sections 312(2) and (5) (duty of promoter to notify client of number) and 312A(2) (duty of client to notify parties of number) the prescribed information is the reference number (or if more than one, any one reference number) allocated under the provisions of section 311.”.