# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Schedule: Powers

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

These Regulations are made in exercise of the powers contained in the following paragraphs of Schedule 17 to the Finance (No. 2) Act 2017—
(a) 8(8);
(b) 11(1);
(c) 12(1);
(d) 17(2);
(e) 18(2);
(f) 23(2);
(g) 24(2) and (3);
(h) 25(2);
(i) 26(1) and (3);
(j) 27(3) and (4);
(k) 28(2);
(l) 31(2);
(m) 56(2);
(n) 57 (definition of “prescribed”).

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