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4.—(1) This Part applies to—
(a)notifiable contribution arrangements, and
(b)notifiable contribution proposals
which fall within any description prescribed by the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006(1) as modified by these Regulations.
(2) The Table below shows which of the following regulations corresponds to which provision of Part 7.
Section within Part 7 | Corresponding provision of these Regulations |
---|---|
Section 306 (meaning of “notifiable arrangements” and “notifiable proposals”). | Regulation 5 |
Section 307 (meaning of “promoter”) | Regulation 6 |
Section 308 (duties of promoter) | Regulation 7 |
Section 309 (duty of person dealing with promoter outside the United Kingdom | Regulation 8 |
Section 310 (duty of parties to notifiable arrangements not involving promoter) | Regulation 9 |
Section 311 (arrangements to be given reference number)) | Regulation 10 |
Section 312 (duty of promoter to notify client of number) | Regulation 11 |
Section 313 (duty of parties to notifiable arrangements to notify Board of number etc) | Regulation 12 |
Section 316 (information to be provided in form and manner specified by the Commissioners) | Regulation 13 |
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