{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-12",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "In regulation 13B—\n(a) in paragraph (1), omit “notifiable”;\n(b) in paragraph (2)(c)—\n(i) for “(arrangements to be given reference number)” substitute “(allocation of reference number to arrangements)”;\n(ii) omit “notifiable” in both places;\n(c) in paragraph (2)(d), omit “notifiable”;\n(d) in paragraph (2)(e), omit “notifiable”;\n(e) after paragraph (2)(e), omit “and”;\n(f) for paragraph (2)(f), substitute—\n“(f) the name and address of—\n(i) the promoter; or\n(ii) the person who is providing (or has provided) services to the employer in connection with the arrangements or proposal; and\n(g) if the arrangements were notified under section 308, any name given to the arrangements.”.",
  "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/12",
    "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."
}