The Tax Avoidance Schemes (Information) (Amendment) (No.2) Regulations 2010
These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864) which prescribe among other things the information to be provided to Her Majesty’s Revenue and Customs (“ HMRC”) when a person is required to notify arrangements under Part 7 of the Finance Act 2004 (c. 12) (“FA 04”) and the time limits in which that information is to be provided.