http://www.legislation.gov.uk/uksi/2007/3104/regulation/1/made
The Tax Avoidance Schemes (Penalty) Regulations 2007
Tax
en
King's Printer of Acts of Parliament
2018-03-02
TAXES
These Regulations increase the amount of the daily penalty imposed by section 98C of the Taxes Management Act 1970(c. 9). Section 98C penalises the failure to comply with the notification requirements of Part 7 of the Finance Act 2004 (c. 12). Part 7 of the Finance Act 2004 was amended by the Finance Act 2007 (c 11) to create new obligations on promoters to provide information in respect of tax avoidance schemes. The increased penalties apply where there is a failure to provide information following the making of an order by the Special Commissioners under sections 306A and 314A of the Finance Act 2004.
The Tax Avoidance Schemes (Penalty) Regulations 2007
Regulations
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 28
reg. 1
The Tax Avoidance Schemes (Penalty) Regulations 2007
Regulations
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008
reg. 24
reg. 1(1)
The Tax Avoidance Schemes (Penalty) Regulations 2007
Citation and commencement1
These Regulations may be cited as the Tax Avoidance Schemes (Penalty) Regulations 2007 and shall come into force 21 days after they are made.