The Tax Avoidance Schemes (Information) (Amendment) Regulations 2010
These Regulations amend the Tax Avoidance Scheme (Information) Regulations 2004 (S.I. 2004/1864) (“2004 Regulations”) which prescribe the information to be provided to HMRC when a person is required to notify arrangements under Part 7 of the Finance Act 2004 (c.12) and the time limits in which that information is to be provided. These Regulations extend the requirement to provide prescribed information to a person who is a party to a disclosed stamp duty land tax (SDLT) avoidance scheme.