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;”.