Citation and commencement

1. These Regulations may be cited as the Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021 and come into force on 30th September 2021.

Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

2.The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017( 2 ) are amended as follows.

3. In regulation 2, in the definition of “relevant indirect tax”, omit “notifiable” in both places.

4. In regulation 9—

(a) for the heading, substitute “Paragraphs 23(2), 23A(2) and 24(3) – duties of promoters, clients and others”;

(b) in paragraph (1), after “23(2)” insert “, 23A(2)”;

(c) in paragraph (1)(a), at the end insert “or the person under the duty in paragraph 23A(2) of the Schedule”;

(d) in paragraph (1)(b), for “notifiable proposal or notifiable arrangement” substitute “proposal or arrangement”;

(e) for paragraph (1)(c), substitute—

“ (c) the reference number (or, if more than one, any one reference number) allocated by HMRC under paragraph 22(5) of the Schedule; ” ;

(f) in paragraph (1)(d), for “each” substitute “the”;

(g) at the end of paragraph (2)(a), after “Schedule;” insert—

“ (aa) where paragraph 23A(2) of the Schedule applies, “the client” has the same meaning as in paragraph 23A(1) of the Schedule; ” .

5. In regulation 10, in the heading, omit “to promoter”.

6. In regulation 11—

(a) in the heading, omit “notifiable”;

(b) in paragraph (1)(e)(ii), omit “notifiable” in both places;

(c) in paragraph (1)(e)(iii), omit “notifiable” in both places;

(d) in paragraph (2), after “paragraph 23(1)” insert “, 23A(1)”.

7. In regulation 12—

(a) for the heading, substitute “Paragraph 27(3) of the Schedule – duty to provide details of clients: prescribed information”;

(b) in paragraph (1), for “each notifiable arrangement to which paragraph 27(1)” substitute “the arrangement or proposed arrangement to which paragraph 27(1) or (1A)”;

(c) in paragraph (1)(c), after “the promoter” insert “or provider”;

(d) in paragraph (1)(d), after “the promoter” insert “or provider”;

(e) in paragraph (2)(a)—

(i) after “the promoter” insert “or provider”;

(ii) after “paragraph 23(2)” insert “or 23A(2)”;

(f) in paragraph (2)(b), omit “notifiable”.

8. In regulation 13, for the heading, substitute “Paragraph 27(3) and (4) of the Schedule – duty to provide details of clients: prescribed period”.

9. In regulation 14—

(a) in paragraph (a)(i), omit “notifiable” in both places;

(b) in paragraph (a)(ii), omit “notifiable” in both places;

(c) in paragraph (c), omit “notifiable” in both places.