2021 No. 979
Taxes
The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 23(2), 23A(2), 24(3), 25(2), 26(1) and (3), 27(3) and (4), 28(2), 56(2) and 57 of Schedule 17 to the Finance (No. 2) Act 20171.