OpenLegislation

Regulation 3 Amendment of the Information Regulations

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Regulation 4 of the Information Regulations is amended as follows.

(2)

At the end of paragraph (5) add—

  • “This is subject to the following qualification.”.

(3)

After paragraph (5) insert—

“(5A)

In the case of a notification under section 310 which arises by virtue of the application of regulation 6 of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (persons not to be treated as promoters: legal professional privilege), the prescribed time is any time during the period of 5 days beginning with the day after the day on which the person enters into the first transaction forming part of the notifiable arrangements.”.