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The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015

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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

Made

5th March 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(1) 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(2) make the following Regulations:

(1)

Section 283(1) of the Finance Act 2014 (c. 26) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.

(2)

2014 c. 26. Section 283(1) is an interpretation provision and is cited for the definition of the word “prescribed”.

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