http://www.legislation.gov.uk/uksi/2012/1836/contents/made
The Tax Avoidance Schemes (Information) Regulations 2012
Business practice and regulation
Stamp duties
Capital gains tax
Tax
Inheritance tax
en
King's Printer of Acts of Parliament
2017-07-19
TAXES
These Regulations revoke and replace the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864) (“the 2004 Regulations”) and consolidate all subsequent amendments to those Regulations with some minor further amendments.
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6 heading
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 3(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 3(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 3(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6(b)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 3(d)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6(c)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 3(e)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6(d)(i)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 3(f)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 7
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 4
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 8A(1)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 5(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 8A(1)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 5(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(2)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(2)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(3)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(3)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(d)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(4)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(e)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(4)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(f)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(5)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(g)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(5)(b)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(h)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(6)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 6(i)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(2)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(5)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(5)(b)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(5)(c)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(d)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(e)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6)(b)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(f)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6A)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(g)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6A)(b)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(h)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6B)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 7(i)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(1)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(2)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(3)(c)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(3)(d)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(d)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(4)(b)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(e)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(5)(d)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(f)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(5)(g)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 8(g)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 12(5B)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 9
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 10(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(b)(i)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 10(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(b)(ii)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 10(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(b)(iii)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 10(d)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(b)(iv)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 10(e)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(ba)
(c)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 10(f)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13A(1)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 11(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13A(1)(a)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 11(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13A(2)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 11(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(1)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(2)(c)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(b)(i)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(2)(c)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(b)(ii)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(2)(d)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(c)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(2)(e)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(d)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(2)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(e)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B(2)(f)
(g)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021
reg. 12(f)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 3(2)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 6(d)(ii)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 3(3)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 7
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 4
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 8
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 5
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 8B
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 6
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(2)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 7
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(3)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 7
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(4)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 7
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(4)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 8
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(3)(d)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 9
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 12(3)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 10
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13B
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 11
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 15(1)
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 12(a)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 15(1)(c) and word
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
reg. 12(b)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 5
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 2(1)
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 2(2)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 4
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 4(1)(b)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 5
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 4(2)(c)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 6
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 4(3)(b)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 7
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 4(5)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 8
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 9(6)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 9
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6A)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 10
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(3)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 11
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 11(5)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 12
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 12(5A)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 13
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 12(6)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 14
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 2(3)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 15
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 8A
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 16
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(a)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 17
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(b)(iii)-(v)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 18
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13(1)(d)
(e)
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 19
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 13A
The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013
reg. 20
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 4(5)
The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017
reg. 6(2)
reg. 1
reg. 1(1)
The Tax Avoidance Schemes (Information) Regulations 2012
Regulations
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 14(b)
reg. 1(2)
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 2(2)
The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017
reg. 6
reg. 1(1)
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 10(6B)
The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017
reg. 7
reg. 1(1)
The Tax Avoidance Schemes (Information) Regulations 2012
reg. 12(5B)
(5C)
The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017
reg. 8
reg. 1(1)
The Tax Avoidance Schemes (Information) Regulations 2012
Regulations
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26
reg. 1
The Tax Avoidance Schemes (Information) Regulations 2012
Regulations
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23
reg. 1(2)
2012 No. 1836
Taxes
The Tax Avoidance Schemes (Information) Regulations 2012
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1 in exercise of the powers conferred by section 98C(2A),(2B) and (2C)(b) of the Taxes Management Act 19702, section 132 of the Finance Act 19993, section 135 of the Finance Act 20024 and sections 306A(6), 307(5), 308(1) and (3), 308A(5) and (6)(a), 309(1), 310, 312(2) and (5), 312A(2) and (5), 313(1) and (3), 313ZA(3) and (4), 313A(4)(a), 313B(2)(a), 313C(1) and (3)(a), 317(2) and 318(1) of the Finance Act 20045, make the following Regulations: