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

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).