{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/980",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 8th September 2021\nLaid before the House of Commons 9th September 2021\nComing into force 30th September 2021\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 312(2) and (5), 312ZA(2), 312A(2) and (2A), 312B(2), 313(1) and (3), 313ZA(3), 313ZB(2) and (3)(a), 313ZC(5), 317(2) and 318(1) of the Finance Act 2004 and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; section 312 was substituted by paragraph 4 of Schedule 38 to the Finance Act 2008 (c. 9) and amended by paragraph 6 of Schedule 31 to the Finance Act 2021 (c. 26). Section 312ZA was inserted by paragraph 7 of Schedule 31 to the Finance Act 2021. Section 312A was inserted by paragraph 4 of Schedule 38 to the Finance Act 2008 and amended by paragraph 5 of Schedule 17 to the Finance Act 2015 (c. 11) and paragraph 8 of Schedule 31 to the Finance Act 2021. Section 312B was inserted by section 223(2) of the Finance Act 2013 (c. 29) and amended by paragraph 9 of Schedule 31 to the Finance Act 2021. Section 313 was relevantly amended by paragraph 5 of Schedule 38 to the Finance Act 2008 and paragraph 10 of Schedule 31 to the Finance Act 2021. Section 313ZA was inserted by paragraph 6 of Schedule 17 to the Finance Act 2010 (c. 13) and amended by paragraph 11 of Schedule 31 to the Finance Act 2021. Section 313ZB was inserted by section 223(3) of the Finance Act 2013 and amended by paragraph 12 of Schedule 31 to the Finance Act 2021. Section 313ZC was inserted by paragraph 9 of Schedule 17 to the Finance Act 2015 and amended by paragraph 13 of Schedule 31 to the Finance Act 2021. Section 317(2) was amended by paragraph 8 of Schedule 17 to the Finance Act 2010."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue (“the Board”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference in an enactment, instrument or other document to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/980/introduction",
    "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."
}