# The Tax Avoidance Schemes (Information) Regulations 2004, Regulation 7: Prescribed information under section 312


For the purposes of section 312 (duty of promoter to notify client of number), the prescribed information is the reference number referred to in subsection (1) of that section.

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Source: https://www.legislation.gov.uk/uksi/2004/1864/regulation/7 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.