The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015
1Citation, commencement and interpretation
2Prescribed publication or correspondence
3Information publicised by a monitored promoter
4Duty of persons to notify the Commissioners: prescribed information
5Report of promoter reference number: prescribed form and manner
6Report of promoter reference number: prescribed time
7Ongoing duty to provide information: prescribed information and documents
8Monitored promoters: prescribed client information
9Intermediaries: prescribed client information
10Enquiry following provision of client information: prescribed information
11Copy documents: prescribed conditions or exceptions
SCHEDULE 1Report of promoter reference numbers
SCHEDULE 2Addresses to send the promoter reference number reports

2015 No. 549

Income Tax
Corporation Tax
Capital Gains Tax

The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs1 in exercise of the powers conferred by sections 249(3), (10) and (11), 253(2) and (4), 257(2), 259(9), 260(7), 261(2), 268(1), 282(4) and 283(1) of the Finance Act 20142 make the following Regulations: