# The Tax Avoidance Schemes (Information) Regulations 2004, Regulation 4: Time for providing information under section 308, 309 or 310


(1) The period or time (as the case may be) within which the prescribed information under section 308, 309 or 310 must be provided to the Board is found in accordance with the following paragraphs of this regulation.
(2) In the case of a notification under section 308(1), the prescribed period is the period of 5 days beginning with the day after the relevant date.
(3) In the case of a notification under section 308(3), the prescribed period is the period of 5 days beginning with the day after that on which the promoter first becomes aware of any transaction forming part of arrangements to which that subsection applies.
(4) In the case of a notification under section 309(1), the prescribed period is the period of 5 days beginning with the day after that on which the client enters into the first transaction forming part of notifiable arrangements to which that subsection applies.
(5) In the case of a notification under section 310 the prescribed time is any time during the period—
(a) beginning with the day after that on which the person enters into the first transaction forming part of the notifiable arrangements; and
(b) ending with the latest time at which he would first have had to provide the Board with information under section 313 in accordance with regulation 8.
(6) In reckoning any period under this regulation or regulation 5 any day which is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 shall be disregarded.
(7) Where paragraph (2), (3) or (4) applies, if the prescribed period referred to in that paragraph would otherwise end before 30th September 2004, it shall instead end upon that date.
(8) This regulation is subject to regulations 5 (statutory clearances) and 6 (transitional provisions).

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Source: https://www.legislation.gov.uk/uksi/2004/1864/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.