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Tax Avoidance Schemes (Information) (Amendment) Regulations 2021

UK | Active
Schedule 31 to the Finance Act 2021 amended the reporting obligations in relation to direct and indirect tax avoidance schemes in Part 7 of the Finance Act 2004 (known as DOTAS) and Schedule 17 to the Finance (No. 2) Act 2017 (known as DASVOIT) respectively. The purpose of these instruments is to amend the existing regulations governing the information that must be provided under DOTAS and DASVOIT and the time limits for doing so to ensure the amendments made in Schedule 31 to the Finance Act 2021 operate correctly.

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