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The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007

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The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007 List of acts
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CONTENTS

S T A T U T O R Y I N S T R U M E N T S

2007 No. 3103

TAXES

The Tax Avoidance Schemes (Information) (Amendment) (No.2) Regulations 2007

Made - - - - 30th October 2007

Laid before the House of Commons 30th October 2007

Coming into force - - 20th November 2007

 

The Commissioners for Her Majesty’s Revenue and Customs(a) make the following Regulations in exercise of the powers conferred by sections 98C(2B) and 98C(2C)(b) of the Taxes Management Act 1970(b).

Citation and commencement

1. These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) (No 2) Regulations 2007 and shall come into force on 20th November 2007

Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

2. The Tax Avoidance Schemes (Information) Regulations 2004(c) are amended as follows.

3. After regulation 8A(d) insert—

“Higher rate of penalty following a failure to comply with an order under section 314A

8B. For the purposes of section 98C(2B) of the Taxes Management Act 1970 (higher rate of penalty after the making of an order under section 314A(e)) the prescribed period is 10 days beginning with the date on which the order is made.”.

 
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