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Regulation 12 Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006

Original text. Later amendments are not shown.

In regulation 15(5)(b) (the additional conditions) for “228F(5)” substitute “228A(2)f1”.

Annotations

Footnotes

f1

Section 228A of the CAA 2001 was substituted by paragraph 12 of Schedule 20 to the Finance Act 2008 (c. 9).