The new Tax Avoidance Schemes (Information) Regulations 2012 (SI 2012/1836) were made on
12 July 2012 and come into force on 1 September 2012. The regulations are primarily an exercise
in consolidation of the 2004 regulations and subsequent amendments.
 

See http://www.legislation.gov.uk/uksi/2012/1836/contents/made for the full regulations.