The Tax Avoidance Schemes (Information) Regulations 2012

s.001

Citation and commencement

s.002

Interpretation

s.003

Revocations

s.004

Prescribed information in respect of notifiable proposals and arrangements

s.005

Time for providing information under section 308, 308A, 309 or 310

s.006

Prescribed information under sections 312 , 312ZA and 312A

s.007

Time for providing information under section 312A

s.008

Exemption from duty under section 312A

s.008

Prescribed information under section 312B: information and timing

s.008

Exemption from duty under section 313

s.009

Prescribed cases under section 313(3)(a)

s.010

Prescribed cases under section 313(3)(b)

s.011

Prescribed information under section 313(1)

s.012

Time for providing information under section 313(3)(b)

s.013

Prescribed information under section 313ZA: information and timing

s.013

Prescribed information under section 313ZB: information and timing

s.013

Prescribed information under section 313ZC: information and timing

s.014

Time for providing information under section 313A and 313B

s.015

Prescribed information under section 313C: information and timing

s.016

Higher rate of penalty following a failure to comply with an order under section 306A or 314A

s.017

Electronic delivery of information

s.018

Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004