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Finance Act 2012

Summary

1.Section 215 amends section 308 of Finance Act (FA) 2004, inserting a new regulation-making power.  Section 308 of FA 2004 sets out the obligations of a promoter of a tax avoidance scheme to provide HM Revenue & Customs (HMRC) with information about that scheme.  Regulations made under the new power may modify the way section 308 applies in relation to stamp duty land tax (SDLT) avoidance schemes.

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