{
  "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-8",
  "json_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-8.json",
  "legislation": "ukdsi/2013/9780111106273",
  "legislation_title": "The Taxation of Regulatory Capital Securities Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Anti-avoidance",
  "text": "(1) Regulations 3 to 7 do not apply in the case of a regulatory capital security if there are arrangements the main purpose, or one of the main purposes, of which is to obtain a tax advantage for any person as a result of the application of these Regulations in respect of that security.\n(2) In paragraph (1), “tax advantage” has the meaning given in section 1139 of CTA 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111106273/regulation/8",
    "retrieved_at": "2026-10-30T15:14:32.678605+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."
}