# The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015, Regulation 4: Persons not to be treated as promoters under section 307(1)(b)(ii)


Omit regulation 5 (persons not to be treated as promoters under section 307(1)(b)(ii)).

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Source: https://www.legislation.gov.uk/uksi/2015/945/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.