Regulation 1 Citation, commencement, transitional provision and interpretation

These Regulations may be cited as the Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) (Amendment) Regulations 2004.

These Regulations shall come into force on 14th October 2004.

In any case where the latest time at which a person would by virtue of regulation 4(5A) of the Information Regulations^f1, be required to provide information to the Board under section 310 of the Finance Act 2004 would be earlier than 19th November 2004, the latest time at which that information shall be required to be provided shall instead be 19th November 2004.

In these Regulations—

• “the Information Regulations” means the Tax Avoidance Schemes (Information) Regulations 2004^f2; and

• “the Promoters Regulations” means the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004^f3.