# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005, Regulation 3: Amendment of the Tax Avoidance Schemes (Information) Regulations 2004


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;”.

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Source: https://www.legislation.gov.uk/uksi/2005/1869/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.