# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005, Regulation 5: Amendment of the Tax Avoidance Schemes (Information) Regulations 2004


In regulation 4 (time for providing information under section 308, 309 or 310) —
(a) at the end of paragraph (5) for “the following qualification” substitute “paragraphs (5ZA) and (5A)”; and
(b) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2005/1869/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2005/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.