The Tax Avoidance Schemes (Information) (Amendment) (No.2) Regulations 2010

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

4. 3. After regulation 8 insert— Prescribed information under section 313ZA: information...

5. 4. For regulation 8B substitute— Higher rate of penalty following a...

6. 5. After regulation 8B insert— Prescribed information under section 313C: information...

7. Signature

8. Explanatory Note