The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023

These Regulations amend the description of certain tax avoidance arrangements in the Indirect Taxes (Notifiable Arrangements) Regulations 2017 (“the 2017 Regulations”).

Lifecycle

Department

Made

26 Apr 2023

—

In force

01 Jun 2023

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 28 Apr 2023 · 35 KB

Instrument

application/pdf · 28 Apr 2023 · 37 KB