Regulation 7 Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
(1)
Amend regulation 8 (description 3: premium fee) as follows.
(2)
In paragraph (1) for “to disclose information under” substitute “of”.
(3)
In paragraph (2)(b) after “advantage” insert “as a matter of law”.