{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-715",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-715.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/715",
  "kind": "section",
  "number": "715",
  "heading": "Approval of schemes: regulation by Treasury",
  "text": "(1) The Treasury may by regulations prescribe the circumstances in which an officer of Revenue and Customs may grant or withdraw approval of any—\n(a) scheme,\n(b) kind of scheme, or\n(c) agent.\n(2) The circumstances, whether relating to the terms of schemes or the qualifications of agents or otherwise, are to be such as the Treasury think fit.\n(3) The Treasury may by regulations make provision—\n(a) requiring a payer or agent who participates (or has at any time participated) in an approved scheme under this Part—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) in prescribed circumstances, to furnish to an officer of Revenue and Customs prescribed information;\n(b) for, and in relation to, appeals ... against a refusal by an officer of Revenue and Customs to approve, or the officer's withdrawal of approval from, any—\n(i) scheme,\n(ii) kind of scheme, or\n(iii) agent;\n(c) generally for giving effect to sections 713 and 714.\nIn this subsection “prescribed” means prescribed by the regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 715(3)(b) substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 118; S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 715(3)(b) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(a); S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/715",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}