{
  "url": "https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023/schedule-2",
  "json_url": "https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023/schedule-2.json",
  "legislation": "uksi/2023/38",
  "legislation_title": "The International Tax Enforcement (Disclosable Arrangements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2023",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "Defined terms",
  "text": "Expression\nDefinition in model rules\narrangement\nRule 1.4(a)\nbeneficial owner\nRule 1.4(c)\nCRS avoidance arrangement\nRule 1.1\nCRS legislation\nRule 1.4(e)\nclient\nRule 1.4(d)\nintermediary\nRule 1.3\nopaque offshore structure\nRule 1.2\npromoter\nRule 1.3(a)\nrelevant services\nRule 1.4(k)\nreportable taxpayer\nRule 1.4(l)\nstructure\nRule 1.4(i)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/38/schedule/2",
    "retrieved_at": "2026-10-28T21:50:45.905762+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."
}