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The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013 2013年避税计划(订明安排说明)(修订)规例
介绍性文本1.引文和摘要2.对《20063年避税计划(订明的安排说明)规例》的修订。说明1和2:机密性4.在第6(2)条后插入—(2A)安排将是的情况。在第6(3)条中,将“代替第(2)款”后的内容替换为“代替第6款”条例7现有条文编号为第(1)款,第4款第(d)款为“使用者”,第7条第(2)款(2)另有规定,如:第8款:通过第三个次级方案提供的就业收入。(1)第三部分被撤销。(2) 在第(1)款之后,.11.撤销签名解释性说明
Introductory Text1.Citation and commencement2.Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 20063.Descriptions 1 and 2: confidentiality4.After regulation 6(2) insert— (2A) Cases where arrangements will be.5.In regulation 6(3) replace everything after “for paragraph (2) substitute—”.6.In regulation 7 the existing provision is numbered paragraph (1).7.In sub-paragraph (d) of that provision for “the user would”.8.Insert as regulation 7(2)— (2) Arrangements are also prescribed if—.9.Description 8: employment income provided through third parties10.(1) Part 4 is revoked. (2) Subsequent to paragraph (1),.11.RevocationSignatureExplanatory Note
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