The Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) (Amendment) Regulations 2004
These Regulations amend the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (S.I. 2004/1864: “the Promoters Regulations”) and the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1865: “the Information Regulations”).