Regulation 18 Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004I1

In regulation 6 of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004^f1 for “paragraph (1) or (2) (as the case may be) of regulation 3 of the Tax Avoidance Schemes (Information) Regulations 2004” substitute “regulation 4(1) of the Tax Avoidance Schemes (Information) Regulations 2012”.