# The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021, Introduction: Introductory text


Taxes
Made 8th September 2021
Laid before the House of Commons 9th September 2021
Coming into force 30th September 2021
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 23(2), 23A(2), 24(3), 25(2), 26(1) and (3), 27(3) and (4), 28(2), 56(2) and 57 of Schedule 17 to the Finance (No. 2) Act 2017.

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Source: https://www.legislation.gov.uk/uksi/2021/979/introduction (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.