The Penalties for Enablers of Defeated Tax Avoidance (Legally Privileged Communications Declarations) Regulations 2017

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. The declaration

5. 4. Condition A

6. 5. Condition B

7. 6. Designer of arrangements (paragraph 8)

8. 7. Managers of arrangements (paragraph 9)

9. 8. Marketers of arrangements (paragraph 10)

10. 9. Enabling participants (paragraph 11)

11. 10. Financial enablers (paragraph 12)

12. 11. Condition C

13. 12. Multiple implementations of a proposal

14. Signature

15. Explanatory Note