OpenLegislation

Regulation 6 Prescribed information under sections 312 , 312ZA and 312AF8I1

United Kingdom

For the purposes of sections 312(2) and (5) F1(duty of promoter to notify client of number: section 311(2) case), section 312ZA(2) (duty to notify client of reference number: section 311(3) case) and 312A(2) F2and (2A) (duty of client to provide information to parties) the prescribed information is—

(a)

the name and address of the promoter F3or the person under the duty in section 312ZA(2);

(b)

the name, or a brief description of the F4arrangements or proposed arrangements;

F5(c)

the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 (allocation of reference number to arrangements) to—

(i)

the arrangements or proposed arrangements; or

(ii)

any arrangements substantially the same as the arrangements or proposed arrangements;

(d)

the date that the reference number was—

F6(i)

sent to the client by the promoter or the person under the duty in section 312ZA(2); or (as the case may be)

(ii)

sent to any other person by the client under section 312A(2) F7or (2A).

Annotations

Textual amendments

F1

Words in reg. 6 substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 3(b)

F2

Words in reg. 6 substituted (16.4.2015) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 3(2)

F3

Words in reg. 6(a) inserted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 3(c)

F4

Words in reg. 6(b) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 3(d)

F5

Reg. 6(c) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 3(e)

F6

Reg. 6(d)(i) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 3(f)

F7

Words in reg. 6(d)(ii) inserted (16.4.2015) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 3(3)

F8

Word in reg. 6 heading inserted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 3(a)

Commencement

I1

Reg. 6 in force at 1.9.2012, see reg. 1