The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021
These Regulations amend the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 (“the 2017 Regulations”) to reflect changes made to Schedule 17 to the Finance (No. 2) Act 2017 (“Schedule 17”) by the Finance Act 2021 (c. 26).
Lifecycle
Department
Made
08 Sept 2021
—
In force
30 Sept 2021
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 23(2), 23A(2), 24(3), 25(2), 26(1) and (3), 27(3) and (4), 28(2), 56(2) and 57 of Schedule 17 to the Finance (No. 2) Act 2017.
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