Statutory Instruments
2013 No. 2595
Income Tax
Corporation Tax
Capital Gains Tax
The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013
Made
9th October 2013
Laid before the House of Commons
10th October 2013
Coming into force
4th November 2013
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and 317(2) of the Finance Act 2004(1).
(1)
2004 c. 12. Section 317(2) was amended by paragraph 8 of Schedule 17 to the Finance Act 2010 (c. 13).