# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013, Regulation 3: Descriptions 1 and 2: confidentiality


In regulation 6(2)—
(a) for “if the promoter would” substitute “if it might reasonably be expected that a promoter would”; and
(b) for “the way in which the element of these arrangements” substitute “the way in which any element of those arrangements (including the way in which the arrangements are structured)”.

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Source: https://www.legislation.gov.uk/uksi/2013/2595/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2013/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.