Citation and Commencement
This section has no associated Explanatory Memorandum
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.