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The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009
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- 2009 No. 611
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Statutory Instruments
2009 No. 611
Taxes
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009
Made
11th March 2009
Laid before the House of Commons
11th March 2009
Coming into force
1st April 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 312, 312A and 313 of the Finance Act 2004(1):
(1)
2004 c.12: the relevant part of the Act, Part 7, was amended by section 108 of the Finance Act 2007 (c. 11) and Schedule 38 to the Finance Act 2008 (c. 9). Section 312 was amended and section 312A inserted by paragraph 4 of Schedule 38 to the Finance Act 2008. Section 318 defines “prescribed” as prescribed in regulations made by the Board. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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