4 Amendment of the Tax Avoidance Schemes (Information) Regulations 2004
After regulation 7 insert—

“7A Time for providing information under 312A
In the case of a notification under section 312A the prescribed period is the period of 30 days beginning with—
(a) the day on which the client first becomes aware of any transaction forming part of notifiable arrangements or proposed notifiable arrangements; or, if later,
(b) the day on which the prescribed information is notified to the client by the promoter under section 312.

7B Exemption from duty under section 312A
The duty of a client to notify other persons under section 312A does not apply to an employer of an employee where the employee by reason of employment receives or expects to receive a tax advantage in respect of income tax or capital gains tax as a result of notifiable arrangements or proposed notifiable arrangements.”

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