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Regulation 11 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

Original text. Later amendments are not shown.

In regulation 13A—

(a)

in paragraph (1), for “(further information from promoters)” substitute “(enquiry following disclosure of client details)”;

(b)

in paragraph (1)(a), for “promoter” substitute “service provider”;

(c)

in paragraph (2), for “promoter” substitute “service provider”.