Section 1Citation and commencement
These Regulations may be cited as the Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010 and come into force on 1st January 2011.
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Statutory Instrument
The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010
Section 2Amendment of the Tax Avoidance Schemes (Penalty) Regulations 2007
The Tax Avoidance Schemes (Penalty) Regulations 2007 are amended as follows.
Section 3Amendment of the Tax Avoidance Schemes (Penalty) Regulations 2007
For regulation 3 substitute—
(3) For the purposes of section 98C(2A) of TMA 1970 , the prescribed sum is £5,000.
Section 4Amendment of the Tax Avoidance Schemes (Penalty) Regulations 2007
For regulation 4 substitute—
(4) For the purposes of section 98C(2B) of TMA 1970, the prescribed sum is £5,000.
4 sections
Cite this legislation
The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2010-2743
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com