{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-13",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-13.json",
  "legislation": "uksi/2010/2834",
  "legislation_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006",
  "text": "At the end of regulation 17 (short-term leases) insert—\n“(5) In this regulation “inception” has the meaning given by section 70YI CAA 2001.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 70YI of the CAA 2001 was inserted by paragraph 7 of Schedule 8 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2834/regulation/13",
    "retrieved_at": "2026-10-29T02:24:17.234484+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."
}