# The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010, Regulation 3: Amendment of the Tax Avoidance Schemes (Penalty) Regulations 2007


For regulation 3 substitute—
“3. For the purposes of section 98C(2A) of TMA 1970, the prescribed sum is £5,000.”

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Source: https://www.legislation.gov.uk/uksi/2010/2743/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-penalty-amendment-regulations-2010/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.