# The Tax Avoidance Schemes (Information) Regulations 2012, Regulation 18: Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

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

In regulation 6 of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 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”.

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Source: https://www.legislation.gov.uk/uksi/2012/1836/regulation/18 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.