# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015, Regulation 4: Amendment of the Tax Avoidance Schemes (Information) Regulations 2012 In regulation 7 (time for providing information under section 312A), after β€œ312A(2)” insert β€œor (2A)”. --- Source: https://www.legislation.gov.uk/uksi/2015/948/regulation/4 (the official version) Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015/regulation-4 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.