# The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021, Introduction: Introductory text


Taxes
Made 8th September 2021
Laid before the House of Commons 9th September 2021
Coming into force 30th September 2021
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 312(2) and (5), 312ZA(2), 312A(2) and (2A), 312B(2), 313(1) and (3), 313ZA(3), 313ZB(2) and (3)(a), 313ZC(5), 317(2) and 318(1) of the Finance Act 2004 and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2021/980/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.