# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010, Regulation 13: Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006


At the end of regulation 17 (short-term leases) insert—
“(5) In this regulation “inception” has the meaning given by section 70YI CAA 2001.”

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Source: https://www.legislation.gov.uk/uksi/2010/2834/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.