The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005

Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

3.  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;”.