{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-5",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "In regulation 8A—\n(a) in paragraph (1), for “(duty of client to provide information to promoter)” substitute “(duty of client to provide information)”;\n(b) for paragraph (1)(a), substitute—\n“(a) the prescribed period is 10 days beginning with the later of—\n(i) the day that the client receives the reference number allocated by HMRC under section 311 to the arrangements; and\n(ii) the day the client first enters into a transaction which forms part of 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/5",
    "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."
}