{
  "url": "https://openlegislation.uk/sale-and-repurchase-of-securities-amendment-of-instruments-order-2007/article-4",
  "json_url": "https://openlegislation.uk/sale-and-repurchase-of-securities-amendment-of-instruments-order-2007/article-4.json",
  "legislation": "uksi/2007/2484",
  "legislation_title": "The Sale and Repurchase of Securities (Amendment of Instruments) Order 2007",
  "legislation_url": "https://openlegislation.uk/sale-and-repurchase-of-securities-amendment-of-instruments-order-2007",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543)",
  "text": "(1) The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 are amended as follows.\n(2) In regulation 9(2) (description 4: off market terms: financial products), after sub-paragraph (c) insert—\n“(ca) an arrangement which is a debtor repo, a debtor quasi-repo, a creditor repo or a creditor quasi-repo (within the meanings given by Schedule 13 to the Finance Act 2007);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2484/article/4",
    "retrieved_at": "2026-10-29T03:44:48.374115+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."
}