SI 2021/979 The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021

Published on: 10 September 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Indirect Taxes Regulations (SI 2017/1215) reflect changes made to Schedule 17 to the Finance (No. 2) Act 2017 by the Finance Act 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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