{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-10",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-10.json",
  "legislation": "uksi/2021/980",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "In regulation 13—\n(a) in paragraph (1), for “(duty of promoter to provide client lists)” substitute “(duty to provide details of clients)”;\n(b) for paragraph (1)(b)(i), substitute—\n“(i) any relevant reference number;”;\n(c) in paragraph (1)(b)(ii), for “(within the meaning of section 312(3))” substitute “(within the meaning of section 312(3) or section 312ZA(3))”;\n(d) in paragraph (1)(b)(iii), for “(within the meaning of section 312(3))” substitute “(within the meaning of section 312(3) or section 312ZA(3))”;\n(e) in paragraph (1)(b)(iv), after “the promoter’s” insert “or provider’s”;\n(f) for paragraph (1)(c), substitute—\n“(ba) in sub-paragraph (b)(i), “relevant reference number” means a reference number allocated by HMRC under section 311 to—\n(i) the arrangements;\n(ii) the proposed arrangements; or\n(iii) arrangements which are substantially the same as the arrangements or proposed arrangements;\nto which the information provided relates;\n(c) in sub-paragraph (b)(ii), the address of the client is the address to which the prescribed information has been, or would have been, sent by the promoter under section 312 or the provider under section 312ZA;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/980/regulation/10",
    "retrieved_at": "2026-10-28T22:09:34.309953+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}