# The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015, Regulation 3: Persons not to be treated as promoters – employees


After paragraph (3) of regulation 3 (persons not to be treated as promoters – employees) insert—
“(4) This regulation does not apply where, but for this paragraph, it would result in a duty under section 309 falling on any person.”

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Source: https://www.legislation.gov.uk/uksi/2015/945/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.