Regulation 13A Prescribed information under section 313ZB: information and timingF1

(1)

For the purposes of section 313ZB F2(enquiry following disclosure of client details)—

(a)

the prescribed period is 10 days from the date that the F3service provider receives the written notice under section 313ZB; and

(b)

the prescribed information is—

(i)

the name and address of any person described in section 313ZB(2) (but only those who will, or are likely to, either sell the arrangements to another person, or achieve a tax advantage by implementing the arrangements);

(ii)

any identification number allocated by HMRC to any person mentioned at sub-paragraph (b)(i); and

(iii)

sufficient information as might reasonably be expected to enable an officer of HMRC to comprehend the manner in which any person mentioned at sub-paragraph (b)(i) is involved in the arrangements.

(2)

Paragraph (1)(b) only extends to information held by the F4service provider at the time of receipt of a written notice under section 313ZB(2).

Annotations

Textual amendments

F1: Reg. 13A inserted (4.11.2013) by The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013 (S.I. 2013/2592), regs. 1, 20
F2: Words in reg. 13A(1) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 11(a)
F3: Words in reg. 13A(1)(a) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 11(b)
F4: Words in reg. 13A(2) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 11(c)