{
  "url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-26",
  "json_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-26.json",
  "legislation": "uksi/2025/744",
  "legislation_title": "The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "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": "I",
      "label": "I1",
      "text": "Reg. 26 in force at 1.1.2026, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/744/regulation/26",
    "retrieved_at": "2026-10-28T21:14:24.656229+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."
}