{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2005/note",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2005/note.json",
  "legislation": "uksi/2005/1869",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864 (“the principal Regulations”).\nRegulation 1 provides for the citation, commencement, effect and interpretation.\nRegulation 2 introduces the amendments to the Principal Regulations.\nRegulations 3 to 6 contain the amendments.\nThe Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005 (S.I.2005 No. 1868) prescribe arrangements relating to stamp duty land tax which a promoter is required to notify to HM Revenue & Customs.\nThese Regulations amend the principal regulations and prescribe the information which is to be given to HM Revenue & Customs under Part 7 of the Finance Act 2004 (c. 12) under the principal Regulations in respect of stamp duty land tax avoidance schemes.\nThese Regulations impose new costs on business. A regulatory impact assessment was published on the 6th July 2005 and is available on HM Revenue & Customs website at www.hmce.gov.uk).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1869/note",
    "retrieved_at": "2026-10-29T04:56:20.772407+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."
}