# The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004, Introduction: Introductory text


TAXES
Made 22nd July 2004
Laid before the House of Commons 22nd July 2004
Coming into force 1st August 2004
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 307(5) and 318(1) of the Finance Act 2004, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2004/1865/introduction (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.