The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
1Citation and commencement
2Amendment of the Tax Avoidance Schemes (Information) Regulations 2012
3In regulation 6— (a) in the heading, after “sections 312”...
4For regulation 7 substitute— Time for providing information under section...
5In regulation 8A— (a) in paragraph (1), for “(duty of...
6In regulation 9— (a) in paragraph (2)(a), omit “notifiable”;
7In regulation 10— (a) in paragraph (2), omit “notifiable”;
8In regulation 11— (a) in paragraph (1), for “(duty of...
9In regulation 12, in paragraph (5B), omit “notifiable”.
10In regulation 13— (a) in paragraph (1), for “(duty of...
11In regulation 13A— (a) in paragraph (1), for “(further information...
12In regulation 13B— (a) in paragraph (1), omit “notifiable”;

2021 No. 980

Taxes

The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 312(2) and (5), 312ZA(2), 312A(2) and (2A), 312B(2), 313(1) and (3), 313ZA(3), 313ZB(2) and (3)(a), 313ZC(5), 317(2) and 318(1) of the Finance Act 20041 and now exercisable by them2.