The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012
These Regulations amend the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005 (S.I. 2005/1868) (“the principal regulations”), which prescribe descriptions of schemes that have to be notified to HMRC under Part 7 of the Finance Act 2004 (c.12).