The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
These Regulations make fresh provision for the disclosure of tax avoidance schemes in relation to income tax, corporation tax and capital gains tax. They replace the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (S.I. 2004/1863, amended by S.I. 2004/3429).