{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-3",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006",
  "text": "(1) In regulation 2(2) (interpretation: general)—\n(2) After the definition of “business” insert—\n““HMRC” means Her Majesty’s Revenue and Customs”.\n(3) After the definition of “the Information Regulations” insert—\n““the material date” means whichever of the following is applicable—\n(a) for a proposal notifiable under section 308(1) of FA 2004, the relevant date (as defined in section 308(2) of FA 2004);\n(b) for arrangements notifiable under section 308(3) of FA 2004, the date the promoter first becomes aware of any transaction forming part of the notifiable arrangements; or\n(c) for arrangements notifiable under section 309 or 310 of FA 2004, the date the person enters into any transaction forming part of the notifiable arrangements.”.\n(4) Omit the definition of “lease”, “lessor” and “lessee””.\n(5) In the description of “plant or machinery lease” for “regulation 14” substitute “section 70K CAA 2001”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2(1) of S.I. 2006/1543 provides that FA 2004 means the Finance Act 2004."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2001 c. 2. Regulation 2(1) of S.I. 2006/1543 provides that CAA 2001 means the Capital Allowances Act 2001. Section 70K 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/3",
    "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."
}