{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-8",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2021/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "In regulation 11—\n(a) in paragraph (1), for “(duty of parties to notifiable arrangements to notify Board of number, etc)” substitute “(duty of parties to notify HMRC of reference number etc)”;\n(b) in paragraph (2)(a), omit “notifiable” in both places;\n(c) in paragraph (3)(c), omit “notifiable” in both places;\n(d) in paragraph (3)(d), omit “notifiable”;\n(e) in paragraph (4)(b), omit “notifiable” in both places;\n(f) in paragraph (5)(d), omit “notifiable” in both places;\n(g) in paragraph (5)(g), omit “notifable”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/980/regulation/8",
    "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."
}