The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015
These Regulations make provision about information to be provided to HMRC by promoters of tax avoidance schemes that are being monitored by HMRC, intermediaries who communicate information about tax avoidance schemes and their clients.
Lifecycle
Department
Made
05 Mar 2015
—
In force
27 Mar 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customsin exercise of the powers conferred by sections 249(3), (10) and (11), 253(2) and (4), 257(2), 259(9), 260(7), 261(2), 268(1), 282(4) and 283(1) of the Finance Act 2014make the following Regulations:
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