- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2. In these Regulations—
“the Descriptions Regulations” means the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006(1) as modified by these Regulations.
“the Information Regulations” means the Tax Avoidance (Information) Regulations 2012(2) as modified by these Regulations.
“introducer”, in relation to a notifiable contribution proposal, has the meaning given by regulation 7(2);
“HMRC” means the Commissioners for Her Majesty’s Revenue and Customs;
“notifiable arrangements” and “notifiable proposal” have the meaning given to them in section 306 of the Finance Act 2004(3);
“Part 7” means Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes)(4) and a reference to a numbered section (without more) is a reference to a section of Part 7;
“prescribed” means prescribed by the Information Regulations, unless the context otherwise requires;
“promoter”, in relation to notifiable contribution arrangements or a notifiable contribution proposal, has the meaning given by regulation 7;
“reference number” means the reference number allocated under regulation 12 or section 311 as the case may be;
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
S.I. 2006/1543 as amended by S.I. 2009/2033 and S.I. 2010/2834.
Part 7 has been amended by Schedule 27 to the Finance Act 2007 (c. 11), Schedule 38 to the Finance Act 2008 (c. 9), S.I. 2009/56, S.I. 2009/571, paragraphs 423 and 429 of Schedule 1 to the Corporation Tax Act 2010 (c. 4), paragraph 302 of Schedule 8 and Part 13 to Schedule 10 to the Taxation (International and Other Provisions) Act 2010 (c.8) and Schedule 17 to the Finance Act 2010 (c. 13).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: