# The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017, Regulation 3: Amendment of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006


In regulation 5 (prescribed descriptions of arrangements), 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).”.

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Source: https://www.legislation.gov.uk/uksi/2017/1171/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.