# The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010, Introduction: Introductory text


Taxes
Made 15th November 2010
Coming into force 1st January 2011
A draft of these Regulations was laid before, and approved by, the House of Commons under section 98C(2F)(c) of the Taxes Management Act 1970.
Accordingly the Treasury make the following Regulations in exercise of the powers conferred by section 98C(2C)(a) of the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/uksi/2010/2743/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-penalty-amendment-regulations-2010/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.