The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016
These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543) (“the 2006 Regulations”). They extend the scope of the confidentiality and premium fee hallmarks to include inheritance tax; make changes to aspects of the standardised tax products and losses hallmarks; and introduce a new hallmark relating to financial products.
Lifecycle
Department
Made
01 Feb 2016
—
In force
23 Feb 2016
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.
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