# The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017, Introduction: Introductory text


Taxes
Made 29th November 2017
Laid before the House of Commons 30th November 2017
Coming into force 21st December 2017
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.
The powers exercised by the Treasury are those conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 313(1) and (3)(b) and 317(2) of the Finance Act 2004.

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Source: https://www.legislation.gov.uk/uksi/2017/1171/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.