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These regulations amend the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 to substitute regulation 17(7). This regulation substitutes regulation 8 of the Tax Avoidance Schemes (Information) Regulations 2004 with a regulation that applies to National Insurance contributions and corresponds to the amendments made to regulation 8 of the Tax Avoidance Schemes (Information) Regulations 2004 by the Tax Avoidance Schemes (Information) (Amendment) Regulations 2009.
This regulation is amended to change the period in relation to which a person who is party to notifiable arrangements first has to notify the reference number to the Commissioners of Her Majesty’s Revenue and Customs.
An Impact Assessment has been prepared covering the package of measures which includes provisions in the Finance Act 2008, these regulations and the corresponding tax regulations. It is available at http://www.hmrc.gov.uk/ria/users-disclosed-tax-avoid-schemes.pdf.
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