# The Tax Avoidance Schemes (Penalty) Regulations 2007, Regulation 2: Interpretation


In these Regulations—
“FA 2004” means the Finance Act 2004; and
“TMA 1970” means the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110782218/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.