{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2008/note",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2008/note.json",
  "legislation": "uksi/2008/1947",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Tax Avoidance Scheme (Information) Regulations 2004 (S.I. 2004/1864) by substituting regulation 7 and inserting new regulations 7A and 7B.\nRegulation 7 prescribes the information to be provided by a promoter to a client under section 312 of the Finance Act 2004 (c. 12) (“the 2004 Act”) or by a client to other parties under section 312A of the 2004 Act.\nRegulation 7A prescribes the period within which information prescribed under section 312A of the 2004 Act is to be delivered to the other parties.\nRegulation 7B exempts an employer from the duty to notify under section 312A of the 2004 Act if an employee of that employer receives or expects to receive a tax advantage by reason of employment.\nThese Regulations do not impose significant new costs on business. A full impact assessment of the effect that this instrument will have on the costs of business and the voluntary section is available on the website of HM Revenue and Customs at http://www.hmrc.gov.uk/ria/users-disclosed-tax-avoid-schemes.pdf or in hard copy from the Ministerial Correspondence Unit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1947/note",
    "retrieved_at": "2026-10-29T03:26:44.231635+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."
}