UK free legal information and UK free legal articles
 

The Tax Avoidance Schemes (Information) (Amendment) Regulations 2007

Home Free legal articles County courts Magistrate courts Crown courts UK parliament Acts
 
 
Free legal articles
Bulk Center
County court list
Combined court list
Magistrate court list
County and Magistrate court list
Crown court list
UK legal Acts
Sources of legal information
UK Acts Categories
Agriculture
Company and partnership
Data Protection
Environment
Finance and Tax
Health and safety
Land and Property
Trade and commerce
Wills and probate
 
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2007 List of acts
 Selected UK Acts and Regulations
    Wills and probate
 
Crown Copyright Acknowledged
CONTENTS

STATUTORY INSTRUMENTS

2007 No. 2153

TAXES

The Tax Avoidance Schemes (Information) (Amendment) Regulations 2007

Made - - - - 24th July 2007

Laid before the House of Commons 24th July 2007

Coming into force - - 1st September 2007

 

The Commissioners for Her Majesty’s Revenue and Customs(a) make the following Regulations in exercise of the powers conferred by sections 306A(6)(a) and (b), 308(1) and (3), 308A(5) and (6)(a), 313A(4)(a), 313B(2)(a) and 318(1) of the Finance Act 2004(b).

Citation and commencement

1. These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) Regulations 2007 and shall come into force on 1st September 2007.

Amendment of the Tax Avoidance Schemes (Information) Regulations 2004

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

3.—(1) Regulation 4 (time for providing information under section 308, 309 or 310) is amended as follows.

(2) For the heading substitute—

“Time for providing information under section 308, 308A, 309 or 310”

(3) In paragraph (1) for the words from “within which” to “or 310” substitute—

“within which—

(a) the prescribed information under section 308, 309 or 310, and

(b) the information or documents which will support or explain the prescribed information under section 308A,”

(4) After paragraph (1) insert—

“(1A) Where a proposal or arrangements (not being otherwise notifiable) is or are treated as notifiable by virtue of an order under section 306A(1), the prescribed period is the period of 10 days beginning on the day after that on which the order is made.”.

(5) After paragraph (3) insert—

“(3A) Neither paragraph (2) nor (3) applies in a case falling within paragraph (1A) or (3B).

(3B) In the case of a requirement to provide specified information about, or documents relating to, the notifiable proposal or arrangements which arises by virtue of an order under section 308A(2), the prescribed period is the period of 10 days beginning on the day after that on which the order is made.”.

(6) In paragraphs (5ZA)(a) and (5A)(b) for “the day on” substitute “that on”.

4. After regulation 8 insert—

“Time for providing information under section 313A and 313B

8A.—(1) In the case of a requirement under or by virtue of section 313A(1), the prescribed period is the period of 10 days beginning on the day after that on which the notice is issued.

(2) In the case of a requirement under or by virtue of section 313B(1), the prescribed period is the period of 14 days beginning on the day after that on which the order is made.”.

 
See more for The Tax Avoidance Schemes (Information) (Amendment) Regulations 2007
 
Crown Copyright Acknowledged
 
 

Web Developers
Copyright © 2017 Agreement Desk. All right reserved