Citation and Commencement1

1

These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) Regulations 2009 and shall come into force on 1st April 2009.

2

Regulation 3 has effect in relation to duties under sections 312 or 312A of the Finance Act 2004 which arise on or after 1st April 2009.

3

Regulation 4 has effect in relation to—

a

reference numbers notified to a person under sections 311, 312 or 312A of the Finance Act 2004 on or after 1 April 2009, where that person has a duty under section 313 of that Act; and

b

claims under either of the provisions mentioned in paragraph (14) of the substituted regulation 8 below made on or after 1 April 2009.