The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015 No. 945

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

4. 3. Persons not to be treated as promoters – employees

5. 4. Persons not to be treated as promoters under section 307(1)(b)(ii)

6. Signature

7. Explanatory Note