{
  "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/introduction.json",
  "legislation": "ukdsi/2007/9780110782218",
  "legislation_title": "The Tax Avoidance Schemes (Penalty) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007",
  "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 that House.\ntaxes\nMade ***\nComing into force in accordance with regulation 1\nA draft of these Regulations was laid before, and approved by, the House of Commons.\nAccordingly, the Treasury make the following Regulations in exercise of the powers conferred by section 98C(2A) to (2C)(a) of the Taxes Management Act 1970:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 (c. 9); section was inserted by section 108(9)(b) of the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110782218/introduction",
    "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."
}