Regulation 1 Citation, commencement and effect

(1)

These Regulations may be cited as the Tax Avoidance Schemes (Information) Regulations 2004 and shall come into force on 1st August 2004.

(2)

These Regulations do not have effect in respect of proposals or arrangements (as the case may be) which are notifiable by virtue of any of the provisions of Part 2 of the Schedule to the Arrangements Regulations—

(a)

for the purposes of section 308(1), if the relevant date in relation to a proposal falls before 22nd June 2004;

(b)

for the purposes of section 308(3), if the date on which the promoter first becomes aware of any transaction forming part of arrangements falls before that date;

(c)

for the purposes of sections 309 and 310, if the date on which any transaction forming part of arrangements is entered into falls before that date.