The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015
1Citation and commencement
2Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004
3Persons not to be treated as promoters – employees
4Persons not to be treated as promoters under section 307(1)(b)(ii)
2015 No. 945
Taxes

The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015

Made
Laid before House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 307(5) and 318(1) of the Finance Act 20041 and now exercisable by them2.