The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021
These Regulations amend the Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 (S.I. 2015/130) (“the principal Regulations”) which prescribe circumstances in which a person is not to be treated as a promoter in relation to tax avoidance schemes for the purposes of Part 5 of the Finance Act 2014 (c. 26) (the “2014 Act”).
Lifecycle
Department
Made
08 Sept 2021
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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 sections 235(6) and 283(1) of the Finance Act 2014.
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