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Regulation 3 Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

Original text. Later amendments are not shown.

In regulation 2 (interpretation)—

(a)

after the definition of “the Arrangements Regulations” insert—

  • ““the SDLT Arrangements Regulations” means the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005;”;

(b)

in the definition of “the prescribed taxes” for “and income tax” substitute “, income tax and stamp duty land tax;”.