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DOTAS: regulations

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The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations, SI 2010/2927, amend the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations, SI 2007/785, which make provision corresponding to FA 2004 Part 7 (disclosure of tax avoidance schemes) and apply regulations under Part 7 to the extent that they relate to income tax, with necessary modifications, to arrangements (or proposals for arrangements) intended to avoid NICs. These amendments reflect those made by FA 2010.

The Tax Avoidance Schemes (Information) (Amendment) (No.2) Regulations, SI 2010/2928, amend the Tax Avoidance Schemes (Information) Regulations, SI 2004/1864, which prescribe among other things the information to be provided to HMRC when a person is required to notify arrangements under FA 2004 Part 7 and the time limits in which that information is to be provided.

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