{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2006/regulation-4.json",
  "legislation": "uksi/2006/1544",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2006",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2004",
  "text": "(1) Amend regulation 4 (time for providing information under section 308, 309, 310 or 312) as follows.\n(2) In paragraph (5) for the words from “during the period—” to “in accordance with regulation 8” substitute—\n“during the period of 30 days beginning with the day after that on which the person enters into the first transaction forming part of the notifiable arrangements.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1544/regulation/4",
    "retrieved_at": "2026-10-29T04:27:26.067424+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."
}