{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-15",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-15.json",
  "legislation": "uksi/2012/1836",
  "legislation_title": "The Tax Avoidance Schemes (Information) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Prescribed information under section 313C: information and timing",
  "text": "(1) For the purposes of section 313C(1) (information provided to introducers) the prescribed information is –\n(a) P’s name and address; ...\n(b) the name and address of each person who has provided P with any information relating to the proposal ; and\n(c) the name and address of each person with whom P has made a marketing contact.\n(2) For the purposes of section 313C(3)(a) the prescribed period is 10 days.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 15(1) omitted (16.4.2015) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 12(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 15(1)(c) and word inserted (16.4.2015) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 12(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 1.9.2012, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/15",
    "retrieved_at": "2026-10-29T01:25:31.724318+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."
}