Regulation 6 Revocation of the Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011
(1)
The Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011f1 are revoked.
(2)
In regulation 4(5) of the Tax Avoidance Schemes (Information) Regulations 2012f2, in the definition of “the IHT Arrangements Regulations”, for “2011” substitute “2017”.
Annotations
Footnotes
- f1
- f2