{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009/note",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009/note.json",
  "legislation": "uksi/2009/611",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2009",
  "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 (“the 2004 Regulations”) and come into force on 1st April 2009 for reference numbers notified and claims made on or after that date.\nRegulation 3 substitutes regulation 7 of the 2004 Regulations which prescribes the information to be provided under the duties to notify information relating to the reference number under sections 312 and 312A of the Finance Act 2004 (which were substituted and inserted by the Finance Act 2008 to ensure that all users of a notifiable scheme receive a reference number). This information is to be provided by a promoter to a client or a client to other parties.\nRegulation 4 substitutes regulation 8 of the 2004 Regulations which prescribes the information to be provided under the duty of parties to notify Her Majesty’s Revenue and Customs of information relating to the reference number under section 313 of the Finance Act 2004. This regulation is amended to change the period in relation to which the user first has to notify the reference number and to specify the cases in which the information must be notified separately from returns.\nAn Impact Assessment has been prepared covering the package of measures which includes provisions in the Finance Act 2008 and these regulations. It is available at http://www.hmrc.gov.uk.ria/users-disclosed-tax avoidance-schemes.pdf.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/611/note",
    "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."
}