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Regulation 4 Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

Original text. Later amendments are not shown.

After regulation 8 insert—

“Time for providing information under section 313A and 313B

8A.
(1)

In the case of a requirement under or by virtue of section 313A(1), the prescribed period is the period of 10 days beginning on the day after that on which the notice is issued.

(2)

In the case of a requirement under or by virtue of section 313B(1), the prescribed period is the period of 14 days beginning on the day after that on which the order is made.”.