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HM Revenue and Customs (HMRC) published 2 draft Statutory Instruments for external technical consultation together with a commentary on the regulations.
The first Statutory Instrument contains the detailed rules concerning eligibility for the scheme. The second contains the detailed rules concerning the operation of the scheme.
The deadline for submitting comments has now passed.
The response document was published in February 2015, and is available above.
HMRC is grateful to all those who responded or participated in meetings for taking the time consider the draft legislation, as well as for any responses to previous consultation documents on this subject.