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The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 2592
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3.Amendments to the Tax Avoidance Schemes (Information) Regulations 2012
5.In regulation 4(1)(b) after “the Arrangements Regulations,” insert “the ATED...
6.In regulation 4(2)(c) after “the Arrangements Regulations,” insert “the ATED...
7.In regulation 4(3)(b) after “the Arrangements Regulations,” insert “the ATED...
8.In regulation 4(5) after the definition of “the Arrangements Regulations”...
9.After regulation 9(5) insert— (6) Subject to regulation 10(7) and...
11.In regulation 11(3) after “(apart from paragraph (2)” insert “and...
12.After regulation 11(4) insert— (5) In the cases prescribed in...
13.After regulation 12(5) insert— (5A) In the cases of regulation...
14.In regulation 12(6) after “regulation 10(7) and (8)” insert “,...
16.After regulation 8 insert— Prescribed information under section 312B: information...
17.For regulation 13(1)(a) substitute— (a) the prescribed period is—
18.For regulation 13(1)(b)(iii) and (iv) substitute— (iii) any identification number...
19.After regulation 13(1)(c) insert— (d) at the end of the...
20.After regulation 13 insert— Prescribed information under section 313ZB: information...
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