# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021, Regulation 11: Amendment of the Tax Avoidance Schemes (Information) Regulations 2012


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”.

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Source: https://www.legislation.gov.uk/uksi/2021/980/regulation/11 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.