The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2012 (“the 2012 Regulations”) to reflect changes made to Part 7 of the Finance Act 2004 (c. 12) (“Part 7”) by the Finance Act 2021 (c. 26).
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 312(2) and (5), 312ZA(2), 312A(2) and (2A), 312B(2), 313(1) and (3), 313ZA(3), 313ZB(2) and (3)(a), 313ZC(5), 317(2) and 318(1) of the Finance Act 2004and now exercisable by them.
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