# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016, Introduction: Introductory text


Capital Gains Tax
Corporation Tax
Income Tax
Inheritance Tax
Made 1st February 2016
Laid before the House of Commons 2nd February 2016
Coming into force 23rd February 2016
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.

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Source: https://www.legislation.gov.uk/uksi/2016/99/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.