TIDYING-UP SCHEME DISCLOSURE RULES

摘要

The National Insurance regulations relating to the disclosure of avoidance schemes have been consolidated into a single set of regulations, as have the income tax rules relating to the provision of information about such schemes. These are available in the National Insurance Contributions (Application of Part 7 of Finance Act 2004) Regulations 2012, SI 2012/1868 (and the Tax Avoidance Schemes Regulations 2012, SI 2012/1836 respectively.