{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-7",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Prescribed information under section 312",
  "text": "For the purposes of section 312 (duty of promoter to notify client of number), the prescribed information is the reference number referred to in subsection (1) of that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2008/1947",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2008"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2009/611",
      "affecting_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1864/regulation/7",
    "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."
}