On 15 June 2006, the government issued the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006 (SI 2006/1543) and the Tax Avoidance Schemes (Information)(Amendment) Regulations 2006 (SI 2006/1544), both of which will take effect from 1 August 2006. These regulations repeal and replace the existing regulations implementing the tax avoidance scheme disclosure rules introduced by Secs. 306-319 Finance Act 2004 as follows
OrbitaxExtension of tax avoidance scheme disclosure rules
