Section 1Citation and commencement
These Regulations may be cited as the Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021 and come into force on 30th September 2021.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021
Section 2Amendment to the Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015
(1) The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 are amended as follows.
(2) After regulation 3(3) insert—
(4) But paragraph (1) does not apply if, at the time any of the conditions are met, P is a member of a promotion structure .
2 sections
Cite this legislation
The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2021-1010 (accessed 2026-07-06)
Contains public sector information licensed under the Open Government Licence v3.0.
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