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DOTAS information regulations

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The Tax Avoidance Schemes (Information) Regulations, SI 2012/1836, consolidate existing tax avoidance schemes regulations into a single instrument with effect from 1 September 2012. The regulations set out the information to be given to HMRC under the disclosure of tax information schemes (DOTAS) regime in FA 2004 Part 7 as prescribed by the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations, SI 2006/1543.

Issue: 1132
Categories: News