{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/regulation-3",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/regulation-3.json",
  "legislation": "uksi/2016/99",
  "legislation_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006",
  "text": "(1) Regulation 2 (interpretation: general) is amended as follows.\n(2) In paragraph (1) insert the following definitions in the appropriate places—\n““CTA 2009” means the Corporation Tax Act 2009;”,\n““CTA 2010” means the Corporation Tax Act 2010;”, and\n““ITA 2007” means the Income Tax Act 2007;”.\n(3) In paragraph (2) after the definition of “business” insert—\n““generally accepted accounting practice” has the meaning given by section 1127 of CTA 2010;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c.4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c.4."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2007 c.3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/99/regulation/3",
    "retrieved_at": "2026-10-28T23:27:58.127363+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."
}