The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012
These Regulations amend the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005 (S.I. 2005/1868) (“the principal regulations”), which prescribe descriptions of schemes that have to be notified to HMRC under Part 7 of the Finance Act 2004 (c.12).
Lifecycle
Department
Made
17 Sept 2012
—
In force
01 Nov 2012
Enabling power
The Treasury, in exercise of the powers conferred by sections 306(1)(a) and (b) and 318 of the Finance Act 2004, make the following Regulations.
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