# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016, Regulation 3: Amendment of the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006


(1) Regulation 2 (interpretation: general) is amended as follows.
(2) In paragraph (1) insert the following definitions in the appropriate places—
““CTA 2009” means the Corporation Tax Act 2009;”,
““CTA 2010” means the Corporation Tax Act 2010;”, and
““ITA 2007” means the Income Tax Act 2007;”.
(3) In paragraph (2) after the definition of “business” insert—
““generally accepted accounting practice” has the meaning given by section 1127 of CTA 2010;”.

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Source: https://www.legislation.gov.uk/uksi/2016/99/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.