{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/948",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "In regulation 7 (time for providing information under section 312A), after “312A(2)” insert “or (2A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/948/regulation/4",
    "retrieved_at": "2026-10-28T23:39:34.347990+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."
}