The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004
1Citation, commencement and interpretation
2Persons not to be treated as promoters - groups
3Persons not to be treated as promoters - employees
4Persons not to be treated as promoters under section 307(1)(a)(i) or (b)(i)
5Persons not to be treated as promoters under section 307(1)(b)(ii)

2004 No. 1865

TAXES

The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

Made

Laid before the House of Commons

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 307(5) and 318(1) of the Finance Act 20041, make the following Regulations: