{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/1864",
  "legislation_title": "The Tax Avoidance Schemes (Information) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In the Regulations—\n“the Act” means the Finance Act 2004, and a reference to a numbered section (without more) is a reference to the section of the Act which is so numbered;\n“the Arrangements Regulations” means the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004;\n“corporation tax” shall be construed in accordance with section 318(1);\n“employment” has the same meaning as it has for the purposes of the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003 (see section 4 of that Act) and includes offices to which the provisions of those Parts that are expressed to apply to employments apply equally (see section 5 of that Act); and “employee” and “employer” have corresponding meanings;\n“notifiable arrangements” has the meaning given by section 306(1);\n“notifiable proposal” has the meaning given by section 306(2);\n“promoter” has the meaning given by section 307;\n“the prescribed taxes” means capital gains tax, corporation tax and income tax;\n“the relevant date” has the meaning given by section 308(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/1863."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2006/1544",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2006"
    },
    {
      "type": "added",
      "affecting": "uksi/2005/1869",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/1869",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/171",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2011"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/171",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1864/regulation/2",
    "retrieved_at": "2026-10-29T05:22:22.598715+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."
}