6 Revocation of the Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011
1 The Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011 are revoked.
S.I. 2011/170.
2 In regulation 4(5) of the Tax Avoidance Schemes (Information) Regulations 2012, in the definition of “the IHT Arrangements Regulations”, for “2011” substitute “2017”.
S.I. 2012/1836.