# The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015, Introduction: Introductory text


Income Tax
Corporation Tax
Capital Gains Tax
Made 5th March 2015
Laid before the House of Commons 6th March 2015
Coming into force 27th March 2015
The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 249(3), (10) and (11), 253(2) and (4), 257(2), 259(9), 260(7), 261(2), 268(1), 282(4) and 283(1) of the Finance Act 2014 make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2015/549/introduction (the official version)
Page: https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.