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Statutory Instruments
2015 No. 549
Income Tax
Corporation Tax
Capital Gains Tax
The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015
Laid before the House of Commons
6th March 2015
Coming into force
27th March 2015
The Commissioners for Her Majesty’s Revenue and Customs() in exercise of the powers conferred by sections 249(3), (10) and (11), 253(2) and (4), 257(2), 259(9), 260(7), 261(2), 268(1), 282(4) and 283(1) of the Finance Act 2014() make the following Regulations:
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