Section 1Citation and commencement
These Regulations may be cited as the Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2015 and come into force on 1st April 2015.
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Statutory Instrument
The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2015
Section 2Amendment of the Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013
(1) The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013 are amended as follows.
(2) In regulation 4(2)(b) for “£2 million” substitute “the lowest taxable value shown in the right hand column of the table in section 99(4) of the Finance Act 2013 ”.
2 sections
Cite this legislation
The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2015 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2015-464
Contains public sector information licensed under the Open Government Licence v3.0.
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