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The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015
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- 2015 No. 549
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Statutory Instruments
2015 No. 549
Income Tax
Corporation Tax
Capital Gains Tax
The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015
Made
5th March 2015
Laid before the House of Commons
6th March 2015
Coming into force
27th March 2015
(1)
Section 283(1) of the Finance Act 2014 (c. 26) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.
(2)
2014 c. 26. Section 283(1) is an interpretation provision and is cited for the definition of the word “prescribed”.
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