{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021.json",
  "id": "uksi/2021/980",
  "title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021",
  "short_title": "Tax Avoidance Schemes (Information) 2021",
  "long_title": "These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2012 (“the 2012 Regulations”) to reflect changes made to Part 7 of the Finance Act 2004 (c. 12) (“Part 7”) by the Finance Act 2021 (c. 26).",
  "citation": "S.I. 2021/980",
  "type": "uksi",
  "year": "2021",
  "number": "980",
  "version": "current",
  "date": "2021-09-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2021-09-09",
      "size": 46210,
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/pdf/uksi_20210980_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2021/980/pdfs/uksi_20210980_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2021-09-09",
      "size": 40805,
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/pdf/uksiem_20210980_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2021/980/pdfs/uksiem_20210980_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/312",
        "section/312ZA",
        "section/312A",
        "section/312B",
        "section/313",
        "section/313ZA",
        "section/313ZB",
        "section/313ZC",
        "section/317",
        "section/318"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/changes.json",
  "changes_made_by": 51,
  "changes_made_by_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/980",
    "retrieved_at": "2026-10-28T22:09:34.309953+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."
}