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Tax Avoidance Schemes

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26 February 2010
Issue: 7406 / Categories: Legislation
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Tax Avoidance Schemes (Information) (Amendment)
(SI 2010/410)

Amend the Tax Avoidance Scheme (Information) Regulations 2004 (SI 2004/1864) which prescribe the information to be provided to HMRC when a person is required to notify arrangements under the Finance Act 2004, Pt 7 and the time limits in which that information is to be provided. These Regulations extend the requirement to provide prescribed information to a person who is a party to a disclosed stamp duty land tax (SDLT) avoidance scheme.

Omits regulation 4(5ZA) which has become extraneous, having identical wording to regulation 4(5).

Amends regulation 8 of the 2004 Regulations to prescribe the information that a purchaser must provide and the period within which the purchaser must provide that information.

Regulation 8(17) which disapplied regulation 8 to SDLT is revoked.

 

In force : 1 April 2010

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