{
  "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-amendment-regulations-2010-ukdsi-2010-9780111500712/introduction",
  "json_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-amendment-regulations-2010-ukdsi-2010-9780111500712/introduction.json",
  "legislation": "ukdsi/2010/9780111500712",
  "legislation_title": "The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-amendment-regulations-2010-ukdsi-2010-9780111500712",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 98C(2F)(c) of the Taxes Management Act 1970, for approval by resolution of the House of Commons.\nTaxes\nMade ***\nComing into force ***\nA draft of these Regulations was laid before, and approved by, the House of Commons under section 98C(2F)(c) of the Taxes Management Act 1970.\nAccordingly the Treasury make the following Regulations in exercise of the powers conferred by sections 98C(2C)(a) of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9. Section 98C was inserted by section 315(1) of the Finance Act 2004 (c. 12) and subsequently amended by sections 108(9) of, and schedule 27 to, the Finance Act 2007 (c. 11); section 116(1) of, and schedule 38 to, the Finance Act 2008 (c. 9); and schedule 17 to the Finance Act 2010 (c. 13)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111500712/introduction",
    "retrieved_at": "2026-10-30T14:54:52.188558+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}