{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2013/regulation-3",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2013/regulation-3.json",
  "legislation": "uksi/2013/2595",
  "legislation_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Descriptions 1 and 2: confidentiality",
  "text": "In regulation 6(2)—\n(a) for “if the promoter would” substitute “if it might reasonably be expected that a promoter would”; and\n(b) for “the way in which the element of these arrangements” substitute “the way in which any element of those arrangements (including the way in which the arrangements are structured)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2595/regulation/3",
    "retrieved_at": "2026-10-29T00:38:19.743095+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."
}