{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-6",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2010/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006",
  "text": "(1) Amend regulation 7 (description 2: confidentiality where no promoter involved) as follows.\n(2) For paragraph (d) substitute—\n“(d) the user would, but for the requirements of these Regulations, wish to keep the way in which that element secures the advantage confidential from HMRC at any time following the material date; and”.\n(3) For paragraph (e) substitute—\n“(e) a reason for the user’s wishing to keep the element confidential from HMRC is—\n(i) to facilitate repeated or continued use of the same element, or substantially the same element, in the future; or\n(ii) to reduce the risk of HMRC using that information to open an enquiry into any return or account which a person is required by or under any enactment to deliver to HMRC; or\n(iii) to reduce the risk of HMRC using that information to withhold payment of all or part of an amount claimed separately from a return under—\n(aa) section 261B of the Taxation of Chargeable Gains Act 1992 (treating trade loss etc as CGT loss); or\n(bb) Part 4 of the Income Tax Act 2007 (loss relief).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 261B was inserted by paragraph 329 of Schedule 1 to the Income Tax Act 2007 (c. 3) and was amended by S.I. 2009/56."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2834/regulation/6",
    "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."
}