{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-8A",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-8A.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/8A",
  "kind": "regulation",
  "number": "8A",
  "heading": "Prescribed information under section 312B: information and timing",
  "text": "(1) For the purposes of section 312B (duty of client to provide information)—\n(a) the prescribed period is 10 days beginning with the later of—\n(i) the day that the client receives the reference number allocated by HMRC under section 311 to the arrangements; and\n(ii) the day the client first enters into a transaction which forms part of the arrangements;\n(b) the prescribed information is—\n(i) any identification number allocated to the client by HMRC (“unique taxpayer number”) and the client’s national insurance number; or\n(ii) confirmation that the client does not have a unique taxpayer number or a national insurance number or has neither number.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 8A inserted (4.11.2013) by The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013 (S.I. 2013/2592), regs. 1, 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 8A(1) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 5(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 8A(1)(a) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 5(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/8A",
    "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."
}