The Tax Avoidance Schemes (Information) (Amendment) Regulations 2011
These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864) (“the principal Regulations”) which prescribe the information to be provided to HM Revenue and Customs ( HMRC) when a person is required to notify arrangements under Part 7 of the Finance Act 2004 (c. 12) and the time limits within which that information is to be provided.