In another APN case we're arguing, the Solicitor's Office is steadfastly claiming that the 2006 DOTAS regulations (SI 2006/1543) apply if a scheme was notified after 1st August 2006.
They are totally wrong. The date a scheme was notified is irrelevant. It is when a scheme was first made available for implementation, or transactions occurred, that counts. If this was before 1st August 2006 then the 2006 regulations don't apply.
Either they haven't bothered to read Section 1(2) "Citation, commencement and effect", or they're just thick.
http://www.legislation.gov.uk/uksi/2...0061543_en.pdf
They are totally wrong. The date a scheme was notified is irrelevant. It is when a scheme was first made available for implementation, or transactions occurred, that counts. If this was before 1st August 2006 then the 2006 regulations don't apply.
Either they haven't bothered to read Section 1(2) "Citation, commencement and effect", or they're just thick.
http://www.legislation.gov.uk/uksi/2...0061543_en.pdf
Comment