Regulation 12 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

In regulation 13B—

(a)

in paragraph (1), omit “notifiable”;

(b)

in paragraph (2)(c)—

(i)

for “(arrangements to be given reference number)” substitute “(allocation of reference number to arrangements)”;

(ii)

omit “notifiable” in both places;

(c)

in paragraph (2)(d), omit “notifiable”;

(d)

in paragraph (2)(e), omit “notifiable”;

(e)

after paragraph (2)(e), omit “and”;

(f)

for paragraph (2)(f), substitute—

“(f)
the name and address of—

(i)
the promoter; or

(ii)
the person who is providing (or has provided) services to the employer in connection with the arrangements or proposal; and

(g)
if the arrangements were notified under section 308, any name given to the arrangements.”.