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.
Lifecycle
Department
Made
29 Nov 2017
—
In force
21 Dec 2017
Enabling power
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 313(1) and (3)(b)and 317(2) of the Finance Act 2004.
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