# The Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) (Amendment) Regulations 2004, Regulation 3: Amendment of the Information Regulations


(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.”.

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Source: https://www.legislation.gov.uk/uksi/2004/2613/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-promoters-prescribed-circumstances-and-information-amendment-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.