Amendment of the Tax Avoidance Schemes (Information) Regulations 20043
In regulation 2 (interpretation)—
a
after the definition of “the Arrangements Regulations” insert—
“the SDLT Arrangements Regulations” means the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005;
b
in the definition of “the prescribed taxes” for “and income tax” substitute “, income tax and stamp duty land tax;”.