{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-no-2-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-no-2-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3103",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) (No. 2) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-no-2-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "taxes\nMade 30th October 2007\nLaid before the House of Commons 30th October 2007\nComing into force 20th November 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 98C(2B) and 98C(2C)(b) of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The Taxes Management Act 1970 (c.9). Section 98C was inserted by section 315(1) of the Finance Act 2004 (c.12) and subsequently amended by section 108(9) of the Finance Act 2007 (c.11). Section 98C(2B) and (2C)(b) were inserted by section 108(9)(b) of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3103/introduction",
    "retrieved_at": "2026-10-29T03:42:03.404765+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."
}