The Finance Act 2014 (Schedule 34 Prescribed Matters) Regulations 2015

These Regulations are made under paragraphs 8(1), 8(3)(l) and 9(2) of Schedule 34 to the Finance Act 2014 (c. 26) (“Schedule 34”). Section 283(1) of the Finance Act 2014 is included in the vires as it is an interpretation provision which defines “prescribed” for the purposes of Part 5 of that Act.