Statutory Instruments

2007 No. 3103

taxes

The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007

Made

30th October 2007

Laid before the House of Commons

30th October 2007

Coming into force

20th November 2007

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by sections 98C(2B) and 98C(2C)(b) of the Taxes Management Act 1970(2).

(1)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

The Taxes Management Act 1970 (c.9). Section 98C was inserted by section 315(1) of the Finance Act 2004 (c.12) and subsequently amended by section 108(9) of the Finance Act 2007 (c.11). Section 98C(2B) and (2C)(b) were inserted by section 108(9)(b) of that Act.