{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009.json",
  "id": "uksi/2009/611",
  "title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009",
  "short_title": "Tax Avoidance Schemes (Information) 2009",
  "long_title": "These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2004 (“the 2004 Regulations”) and come into force on 1st April 2009 for reference numbers notified and claims made on or after that date.",
  "citation": "S.I. 2009/611",
  "type": "uksi",
  "year": "2009",
  "number": "611",
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  "date": "2009-03-11",
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  "valid_from": "2009-04-01",
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  "unapplied_effects": 1,
  "provisions": [
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      "heading": "Introductory text",
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    },
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      "status": null,
      "parent": null
    },
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      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2004",
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      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2004",
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      "status": null,
      "parent": null
    },
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      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009/note",
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      "status": null,
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    }
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      "date": "2009-03-21",
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      "source_url": "https://www.legislation.gov.uk/uksi/2009/611/pdfs/uksi_20090611_en.pdf"
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      "date": "2009-03-31",
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      "source_url": "https://www.legislation.gov.uk/uksi/2009/611/pdfs/uksiem_20090611_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2012/1836",
      "affecting_title": "The Tax Avoidance Schemes (Information) Regulations 2012",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
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        "section/312A",
        "section/313"
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    }
  ],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009/changes.json",
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  "instruments_made_under": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/611",
    "retrieved_at": "2026-10-29T03:15:19.447389+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."
}