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Regulation 12 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

Original text. Later amendments are not shown.

(1)

Regulation 15(1) (prescribed information under section 313C: information and timing) is amended as follows—

(a)

after sub-paragraph (a), omit “and”; and

(b)

after sub-paragraph (b) insert

“; and (c) the name and address of each person with whom P has made a marketing contact.”