# The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010, Introduction: Introductory text


Draft Regulations laid before the House of Commons under section 98C(2F)(c) of the Taxes Management Act 1970, for approval by resolution of the House of Commons.
Taxes
Made ***
Coming into force ***
A draft of these Regulations was laid before, and approved by, the House of Commons under section 98C(2F)(c) of the Taxes Management Act 1970.
Accordingly the Treasury make the following Regulations in exercise of the powers conferred by sections 98C(2C)(a) of the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/ukdsi/2010/9780111500712/introduction (the official version)
Page: https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-amendment-regulations-2010-ukdsi-2010-9780111500712/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.