Regulation 3 Amendment of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006

In regulation 5 (prescribed descriptions of arrangements)^f1, after paragraph (1)(b) insert—

“(c)

in relation to the apprenticeship levy, any arrangements which fall within any description specified in a provision of these Regulations listed in paragraph (2)(a), (b), (c) or (e).”.