# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015, Regulation 3: Amendment of the Tax Avoidance Schemes (Information) Regulations 2012


(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)”.

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Source: https://www.legislation.gov.uk/uksi/2015/948/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.