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Regulation 3 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

Original text. Later amendments are not shown.

(1)

Regulation 6 (prescribed information under sections 312 and 312A) is amended as follows.

(2)

For “(duty of client to notify parties of number)” substitute “and (2A) (duty of client to provide information to parties)”.

(3)

In paragraph (d)(ii), after “312A(2)” insert “or (2A)”.