{
  "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007",
  "json_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007.json",
  "id": "ukdsi/2007/9780110782218",
  "title": "The Tax Avoidance Schemes (Penalty) Regulations 2007",
  "short_title": "Tax Avoidance Schemes (Penalty) 2007",
  "long_title": "These Regulations increase the amount of the daily penalty imposed by section 98C of the Taxes Management Act 1970(c. 9). Section 98C penalises the failure to comply with the notification requirements of Part 7 of the Finance Act 2004 (c. 12). Part 7 of the Finance Act 2004 was amended by the Finance Act 2007 (c 11) to create new obligations on promoters to provide information in respect of tax avoidance schemes. The increased penalties apply where there is a failure to provide information following the making of an order by the Special Commissioners under sections 306A and 314A of the Finance Act 2004.",
  "citation": "Draft 2007, ISBN 9780110782218",
  "type": "ukdsi",
  "year": "2007",
  "number": "9780110782218",
  "version": "current",
  "date": null,
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Increased penalty following the making of an order under section 306A of FA 2004",
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Increased penalty following the making of an order under section 314A of FA 2004",
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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  "pdfs": [
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      "language": null,
      "date": "2007-12-05",
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      "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110782218/pdfs/ukdsi_9780110782218_en.pdf"
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    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2007-12-05",
      "size": 44936,
      "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/pdf/ukdsiem_9780110782218_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110782218/pdfs/ukdsiem_9780110782218_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/98C"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110782218",
    "retrieved_at": "2026-10-30T15:17:37.738337+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."
}