{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012.json",
  "id": "uksi/2012/1836",
  "title": "The Tax Avoidance Schemes (Information) Regulations 2012",
  "short_title": "Tax Avoidance Schemes (Information) 2012",
  "long_title": "These Regulations revoke and replace the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864) (“the 2004 Regulations”) and consolidate all subsequent amendments to those Regulations with some minor further amendments.",
  "citation": "S.I. 2012/1836",
  "type": "uksi",
  "year": "2012",
  "number": "1836",
  "version": "current",
  "date": "2012-07-12",
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  "valid_from": "2022-06-01",
  "extent": "E+W+S+N.I.",
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      "heading": "Introductory text",
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      "heading": "Prescribed information in respect of notifiable proposals and arrangements",
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      "status": "repealed",
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      "heading": "Higher rate of penalty following a failure to comply with an order under section 306A or 314A",
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      "heading": "Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004",
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      "heading": "REVOCATIONS",
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