The Penalties for Enablers of Defeated Tax Avoidance (Legally Privileged Communications Declarations) Regulations 2017
1Citation and commencement
2Interpretation
3The declaration
4Condition A
5Condition B
6Designer of arrangements (paragraph 8)
7Managers of arrangements (paragraph 9)
8Marketers of arrangements (paragraph 10)
9Enabling participants (paragraph 11)
10Financial enablers (paragraph 12)
11Condition C
12Multiple implementations of a proposal
2017 No. 1245
Taxes

The Penalties for Enablers of Defeated Tax Avoidance (Legally Privileged Communications Declarations) Regulations 2017

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by paragraph 44(4) of Schedule 16 to the Finance Act (No. 2) 20171.