OpenLegislation

Regulation 8 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

Original text. Later amendments are not shown.

In regulation 11—

(a)

in paragraph (1), for “(duty of parties to notifiable arrangements to notify Board of number, etc)” substitute “(duty of parties to notify HMRC of reference number etc)”;

(b)

in paragraph (2)(a), omit “notifiable” in both places;

(c)

in paragraph (3)(c), omit “notifiable” in both places;

(d)

in paragraph (3)(d), omit “notifiable”;

(e)

in paragraph (4)(b), omit “notifiable” in both places;

(f)

in paragraph (5)(d), omit “notifiable” in both places;

(g)

in paragraph (5)(g), omit “notifable”.