The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015
These Regulations 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 (the “2014 Act”).
Lifecycle
Department
Made
06 Feb 2015
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In force
02 Mar 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 235(6) and (7) and 283(1) of the Finance Act 2014.
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