The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013

Statutory Instruments

2013 No. 2592

Taxes

The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013

Made

9th October 2013

Laid before the House of Commons

10th October 2013

Coming into force

4th November 2013

The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 132 of the Finance Act 1999(1) and sections 308(1) and (3), 312B(2), 313(1), (3)(a) and (3)(b), 313ZA(3), 313ZB(2), 313ZB(3)(a), 317(2) and section 318(1) of the Finance Act 2004(2), and now vested in them(3), make the following Regulations:

(1)

1999 c.16. Section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21).

(2)

2004 c.12. Sections 308 and 313 were amended by paragraphs 1, 2 and 5 of Schedule 8 to the Finance Act 2008 (c. 9). Section 313ZA was inserted by paragraph 6 of Schedule 17 to the Finance Act 2010 (c. 13). Sections 312B and 313ZB were inserted by section 223 of the Finance Act 2013 (c. 29). Section 317(2) was amended by paragraphs 1 and 8 of Schedule 17 to Finance Act 2010 (c. 13), and by paragraph 8 of Schedule 17 to the Finance Act 2010. Section 318(1), which was amended by paragraph 2 of Schedule 35 to Finance Act 2013, gives the meaning of “prescribed” for the purposes of Part 7 of the relevant provisions of Finance Act 2004.

(3)

The functions of the Commissioners of Inland Revenue (who are referred to in section 318 of the Finance Act 2004 as “the Board”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.