{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-18",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-18.json",
  "legislation": "uksi/2012/1836",
  "legislation_title": "The Tax Avoidance Schemes (Information) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004",
  "text": "In regulation 6 of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 for “paragraph (1) or (2) (as the case may be) of regulation 3 of the Tax Avoidance Schemes (Information) Regulations 2004” substitute “regulation 4(1) of the Tax Avoidance Schemes (Information) Regulations 2012”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.9.2012, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/1865; regulation 6 was added by S.I. 2004/2613."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/18",
    "retrieved_at": "2026-10-29T01:25:31.724318+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."
}