Regulation 1 Citation and commencementI1 United Kingdom These Regulations may be cited as the Tax Avoidance Schemes (Information) Regulations 2012 and shall come into force on 1st September 2012. Annotations Commencement I1 Reg. 1 in force at 1.9.2012, see reg. 1 ← Introduction Regulation 1 Regulation 2 →