{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004.json",
  "id": "uksi/2004/2429",
  "title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2004",
  "short_title": "Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2004",
  "long_title": "These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (S.I. 2004/1863: “the principal Regulations”). Their main effect is to apply similar tests, to determine whether arrangements connected with employment are notifiable, as already apply in respect of arrangements involving financial products.",
  "citation": "S.I. 2004/2429",
  "type": "uksi",
  "year": "2004",
  "number": "2429",
  "version": "current",
  "date": "2004-09-16",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/introduction",
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      "status": null,
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    },
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      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/regulation-2",
      "extent": null,
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      "parent": null
    },
    {
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      "number": "3",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
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      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/regulation-4",
      "extent": null,
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      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/note",
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    }
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      "language": null,
      "date": "2008-12-05",
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      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/pdf/uksi_20042429_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/2429/pdfs/uksi_20042429_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-06",
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      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/pdf/uksiem_20042429_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/2429/pdfs/uksiem_20042429_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2006/1543",
      "affecting_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006",
      "affecting_provisions": "reg. 18"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/306"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2429",
    "retrieved_at": "2026-10-29T05:18:23.807660+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."
}