The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021

• Citation: S.I. 2021/979
• Sections: 9

Section 1 Citation and commencement

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

Section 2 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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

Section 3 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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

Section 4 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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;

Section 5 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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

Section 6 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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)”.

Section 7 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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”.

Section 8 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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

Section 9 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

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.