{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006",
  "text": "(1) Regulation 5 (prescribed descriptions of arrangements) is amended as follows.\n(2) For paragraph (1) substitute—\n“(1) The following arrangements are prescribed for the purposes of Part 7 of the FA 2004 (disclosure of tax avoidance schemes)—\n(a) in relation to income tax, corporation tax and capital gains tax, any arrangements which fall within any description specified in a provision of these Regulations listed in paragraph (2);\n(b) in relation to inheritance tax, any arrangements which fall within any description specified in a provision of these Regulations listed in paragraph (2)(a) or (c).”\n(3) In paragraph (2)—\n(a) omit the “and” after sub-paragraph (g);\n(b) after sub-paragraph (h) insert—\n“and\n(i) regulation 19 (description 9: financial products).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 5 was amended by regulation 2 of S.I. 2009/2033, regulation 4 of S.I. 2010/2834 and regulation 9 of S.I. 2013/2595."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/99/regulation/4",
    "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."
}