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现行 2010 No. 2834
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The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010 2010年避税计划(订明安排说明)(修订)规例
介绍性文本1.引文和开始2.对《20063年避税计划(订明的安排说明)规例》的修订。(1)在第2(2)条(解释:概述)-(2)在定义之后。4.省略第5(2)(d)条(订明的安排说明)。5.对于第6条(说明1:保密,其中(1)修订第7条(说明2:无发起人时的保密性。7.(1)修订第8条(说明3:保费)如下。8.省略第9条(说明4:场外交易条款)和第11(2)(a)条(说明5除外的安排)中的第9条(见第13(1)(a)条中的第10条)(说明7:租赁安排)省略“(见第11条。省略第14条(“厂房或机械租赁”的含义)第12条。在第15(5)(b)条(“附加条件”)中,用“228F(5)”代替“228A(2)”。13。在第17条(短期租赁)的末尾,插入签署的解释性说明
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
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