The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017

These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543) (“the Hallmark Regulations”) and the Tax Avoidance (Information) Regulations 2012 (“the Information Regulations”) so as to extend the scope of these Regulations to include the apprenticeship levy and to make other consequential amendments.