Tax Avoidance Schemes (Information) Regulations 2012 come into force

Implementation date: 1 September 2012

The Regulations prescribe the information to be provided, and the time limits for doing so, in respect of the disclosure regime under the Finance Act 2004, which requires certain tax arrangements and proposals for arrangements to be notified to HM Revenue and Customs. The Regulations revoke the Tax Avoidance Schemes (Information) Regulations 2004 (SI 2004/1864) and subsequent amendments. The Regulations can be viewed on the UK legislation website.