1.—(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.