The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Persons not to be treated as promoters - groups

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

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

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

7. Signature

8. Explanatory Note