# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2021/980/regulation/12 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.