{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004.json",
  "id": "uksi/2004/1864",
  "title": "The Tax Avoidance Schemes (Information) Regulations 2004",
  "short_title": "Tax Avoidance Schemes (Information) 2004",
  "long_title": "These Regulations prescribe the information which is to be given to the Inland Revenue under Part 7 of the Finance Act 2004 (“the 2004 Act” c. 12) in respect of tax avoidance schemes which are prescribed by the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (S.I. 2004/xxx).",
  "citation": "S.I. 2004/1864",
  "type": "uksi",
  "year": "2004",
  "number": "1864",
  "version": "current",
  "date": "2004-07-22",
  "revised": false,
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  "unapplied_effects": 43,
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      "path": "introduction",
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      "heading": "Introductory text",
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      "path": "regulation/3",
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      "heading": "Prescribed information in respect of notifiable proposals and arrangements",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
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    },
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      "path": "regulation/4",
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      "heading": "Time for providing information under section 308, 309 or 310",
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      "extent": null,
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      "heading": "Time for providing information under section 308, 309 or 310: transitional provisions",
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      "extent": null,
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    },
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/9",
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      "heading": "Exemption from liability for penalty",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
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      "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-10",
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    },
    {
      "path": "signature",
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