# The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015, Introduction: Introductory text


Taxes
Made 26th March 2015
Laid before House of Commons 27th March 2015
Coming into force 17th April 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 307(5) and 318(1) of the Finance Act 2004 and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2015/945/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.