# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006, Introduction: Introductory text

Extent: E+W+S+N.I.

INCOME TAX
CORPORATION TAX
CAPITAL GAINS TAX
Made 15th June 2006
Laid before the House of Commons 15th June 2006
Coming into force 1st August 2006
The Treasury make the following Regulations in exercise of the powers conferred by section 306(1)(a) and (b) of the Finance Act 2004.

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Source: https://www.legislation.gov.uk/uksi/2006/1543/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.