http://www.legislation.gov.uk/uksi/2004/2429/contents/made
The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2004
Tax
King's Printer of Acts of Parliament
2016-07-08
TAXES
These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (S.I. 2004/1863: “the principal Regulations”). Their main effect is to apply similar tests, to determine whether arrangements connected with employment are notifiable, as already apply in respect of arrangements involving financial products.
The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2004
The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006