Regulation 1 Citation and commencement
These Regulations may be cited as the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015 and come into force on 17th April 2015.
These Regulations may be cited as the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015 and come into force on 17th April 2015.