The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013
These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543) in relation to aspects of the confidentiality hallmarks and to replace the redundant pensions hallmark with a new hallmark relating to employment income provided through third parties.
Lifecycle
Department
Made
09 Oct 2013
—
In force
04 Nov 2013
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and 317(2) of the Finance Act 2004.
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