# The Tax Avoidance Schemes (Information) Regulations 2012, Introduction: Introductory text

Extent: E+W+S+N.I.

Taxes
Made 12th July 2012
Laid before the House of Commons 13th July 2012
Coming into force 1st September 2012
The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 98C(2A),(2B) and (2C)(b) of the Taxes Management Act 1970, section 132 of the Finance Act 1999, section 135 of the Finance Act 2002 and sections 306A(6), 307(5), 308(1) and (3), 308A(5) and (6)(a), 309(1), 310, 312(2) and (5), 312A(2) and (5), 313(1) and (3), 313ZA(3) and (4), 313A(4)(a), 313B(2)(a), 313C(1) and (3)(a), 317(2) and 318(1) of the Finance Act 2004, make the following Regulations:

---
Source: https://www.legislation.gov.uk/uksi/2012/1836/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.