1.—(1) These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) Regulations 2005 and shall come into force on 1st August 2005.
(2) These Regulations do not have effect in respect of proposals or arrangements (as the case may be) which are notifiable by virtue of the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005(1)—
(a)for the purposes of section 308(1), if the relevant date in relation to a proposal falls before 1st August 2005;
(b)for the purposes of section 308(3), if the date on which the promoter first becomes aware of any transaction forming part of the arrangements falls before that date;
(c)for the purposes of section 309 or 310, the date on which any transaction forming part of the arrangements is entered into falls before that date.
(3) In these Regulations a reference (without more) to a numbered section is a reference to the section of the Finance Act 2004 which is so numbered.
S.I. 2005/1868.