The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013
1Citation and commencement
2Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
3Descriptions 1 and 2: confidentiality
4After regulation 6(2) insert— (2A) Cases where arrangements will be...
5In regulation 6(3) replace everything after “for paragraph (2) substitute—”...
6In regulation 7 the existing provision is numbered paragraph (1)....
7In sub-paragraph (d) of that provision for “the user would”...
8Insert as regulation 7(2)— (2) Arrangements are also prescribed if—...
9Description 8: employment income provided through third parties
10(1) Part 4 is revoked. (2) Subsequent to paragraph (1),...
11Revocation
2013 No. 2595
Income Tax
Corporation Tax
Capital Gains Tax

The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and 317(2) of the Finance Act 20041.