{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-23",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-23.json",
  "legislation": "uksi/2015/878",
  "legislation_title": "The International Tax Compliance Regulations 2015",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Anti-avoidance",
  "text": "If—\n(a) a ... person enters into any arrangements, and\n(b) the main purpose, or one of the main purposes, of ... entering into the arrangements is to avoid any obligation under these Regulations,\nthese Regulations are to have effect as if the arrangements had not been entered into.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 23 substituted (17.5.2017) by The International Tax Compliance (Amendment) Regulations 2017 (S.I. 2017/598), regs. 1(1), 18(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 23(a) omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 13(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 23(b) omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 13(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/regulation/23",
    "retrieved_at": "2026-10-28T23:40:26.984158+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."
}