Regulation 5 Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

at the end of paragraph (5) for “the following qualification” substitute “paragraphs (5ZA) and (5A)”; and

after paragraph (5) insert—

“(5ZA)

In the case of a notification under section 310 in relation to stamp duty land tax, the prescribed time is any time during the period of 30 days beginning with the day after the day on which the person enters into the first transaction forming part of the notifiable arrangements.”.