# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013, Regulation 7: Descriptions 1 and 2: confidentiality


In sub-paragraph (d) of that provision for “the user would” substitute “it might reasonably be expected that a user would”.

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Source: https://www.legislation.gov.uk/uksi/2013/2595/regulation/7 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2013/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.