The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010 No. 2743

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Tax Avoidance Schemes (Penalty) Regulations 2007

4. 3. For regulation 3 substitute— For the purposes of section 98C(2A) of TMA 1970, the...

5. 4. For regulation 4 substitute— For the purposes of section 98C(2B) of TMA 1970, the...

6. Signature

7. Explanatory Note