# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Introduction: Introductory text

Extent: E+W+S+N.I.

Taxes
Made 7th December 2017
Laid before the House of Commons 8th December 2017
Coming into force 1st January 2018
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers set out in the Schedule to the Regulations, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2017/1215/introduction (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.