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The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 2015年避税计划(资料)(修订)规例
介绍性文本1.引文和开始2.避税计划(信息)条例20123的修订。(1)条例6(根据第312和312A节规定的信息)。4.在条例7(根据第312A节提供信息的时间)中,.5.略去第8条(第312A条所指的免税)。6.在第8A条(第312B条所指的订明资料:资料)及第9条(第313(3)(a)条所指的订明个案)后,在第10条(第313(3)(b)条所指的订明个案)第8段内,在第11(3)(d)条(根据第313(1)条规定的信息)中省略第9款,在第12条(根据第313(3)(b)条提供信息的时间)中省略“或.10”,.11.在第13A条(第313ZB条下的订明资料:资料)及第12条(1)第15(1)条(第313C条下的订明资料:资料及签署解释性说明)之后
Introductory Text1.Citation and commencement2.Amendment of the Tax Avoidance Schemes (Information) Regulations 20123.(1) Regulation 6 (prescribed information under sections 312 and 312A).4.In regulation 7 (time for providing information under section 312A),.5.Omit regulation 8 (exemption from duty under section 312A).6.After regulation 8A (prescribed information under section 312B: information and.7.In regulation 9 (prescribed cases under section 313(3)(a)), in paragraphs.8.In regulation 10 (prescribed cases under section 313(3)(b)), omit paragraph.9.In regulation 11(3)(d) (prescribed information under section 313(1)), omit “or,.10.In regulation 12 (time for providing information under section 313(3)(b)),.11.After regulation 13A (prescribed information under section 313ZB: information and.12.(1) Regulation 15(1) (prescribed information under section 313C: information and.SignatureExplanatory Note
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