The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007
1Citation and commencement
2Amendment of the Tax Avoidance Schemes (Information) Regulations 2004
3After regulation 8A insert— Higher rate of penalty following a...

2007 No. 3103

taxes

The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the powers conferred by sections 98C(2B) and 98C(2C)(b) of the Taxes Management Act 19702.