The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017
These Regulations prescribe the descriptions of arrangements that lead to an inheritance tax advantage, so as to be notifiable arrangements for the purposes of Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes).
Lifecycle
Department
Made
29 Nov 2017
—
In force
01 Apr 2018
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.
DocumentsOpen on legislation.gov.uk →