The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016
1Citation, commencement and effect
2Amendment of the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006
3(1) Regulation 2 (interpretation: general) is amended as follows.
4(1) Regulation 5 (prescribed descriptions of arrangements) is amended as...
5In regulation 7(1)(e)(iii)(bb) (Description 2: Confidentiality where no promoter is...
6For regulation 10 (Description 5: standardised tax products) substitute— Description...
7(1) Regulation 11 (arrangements excepted from Description 5) is amended...
8In regulation 12 (Description 6: Loss schemes) for paragraph (b)...
9After regulation 18 (Description 8: Employment income provided through third...

2016 No. 99

Capital Gains Tax
Corporation Tax
Income Tax
Inheritance Tax

The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 20041.