{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-amendment-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-amendment-regulations-2010/regulation-4.json",
  "legislation": "uksi/2010/2743",
  "legislation_title": "The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-amendment-regulations-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Avoidance Schemes (Penalty) Regulations 2007",
  "text": "For regulation 4 substitute—\n“4. For the purposes of section 98C(2B) of TMA 1970, the prescribed sum is £5,000.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2743/regulation/4",
    "retrieved_at": "2026-10-29T02:25:23.186059+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."
}