Introductory Text1.Citation and commencement2.Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 20063.(1) In regulation 2(2) (interpretation: general)— (2) After the definition.4.Omit regulation 5(2)(d) (prescribed descriptions of arrangements).5.For regulation 6 (description 1: confidentiality where promoter involved) substitute—.6.(1) Amend regulation 7 (description 2: confidentiality where no promoter.7.(1) Amend regulation 8 (description 3: premium fee) as follows.8.Omit regulation 9 (description 4: off market terms) and the.9.In regulation 11(2)(a) (arrangements excepted from description 5) omit “(see.10.In regulation 13(1)(a) (description 7: leasing arrangements) omit “(see regulation.11.Omit regulation 14 (meaning of “plant or machinery lease”).12.In regulation 15(5)(b) (the additional conditions) for “228F(5)” substitute “228A(2)”.13.At the end of regulation 17 (short-term leases) insert—SignatureExplanatory Note