PART 2

General

3 Specified classes of transaction

(1) A transaction which falls within any description set out in a provision of these Regulations listed in paragraph (2) is specified as a class of transaction which is to be a transaction of a specified description for the purposes of Chapter 3 of Part 33 of the Principal Act.

(2) The provisions of these Regulations referred to in paragraph (1) are—

(a) Regulation 7 (confidentiality where promoter involved),

(b) Regulation 8 (confidentiality where no promoter involved),

(c) Regulation 9 (fees),

(d) Regulation 10 (standardised tax products),

(e) Regulation 11 (loss schemes — individuals),

(f) Regulation 12 (loss schemes — companies),

(g) Regulation 13 (employment schemes),

(h) Regulation 14 (income into capital schemes), and

(i) Regulation 15 (income into gift schemes).