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The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2009
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- 2009 No. 2033
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (the principal regulations) to include a description of arrangements of a pension scheme.
Regulation 2 amends regulation 5 of the principal regulations to include pensions in the arrangements prescribed for the purposes of Part 7 of the Finance Act 2004 in relation to income tax, corporation tax and capital gains tax and inserts the pensions description as regulation 17A in the principal regulations.
Regulation 3 provides a longer period by way of transitional provisions for cases where certain relevant dates fall before 31st August 2009. The relevant date means the earlier of the dates when a promoter makes a notifiable proposal available for implementation or becomes aware of any transaction forming part of notifable arrangements implementing the notifiable proposal.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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