{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-9",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Exemption from liability for penalty",
  "text": "For the purposes of section 313(4)(g) (exemption from liability to penalty under other provisions about returns in respect of duty to notify Board of reference number for notifiable arrangements) section 98A(4) of the Taxes Management Act 1970 is prescribed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 98A was inserted by section 165 of the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1864/regulation/9",
    "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."
}