{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004.json",
  "id": "uksi/2004/1863",
  "title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004",
  "short_title": "Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2004",
  "long_title": "These Regulations prescribe arrangements, which are such that their main benefit or one of the main benefits which might be expected to arise from them is the obtaining of a tax advantage, and which a promoter is required to notify to the Inland Revenue.",
  "citation": "S.I. 2004/1863",
  "type": "uksi",
  "year": "2004",
  "number": "1863",
  "version": "current",
  "date": "2004-07-22",
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    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/introduction",
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      "status": null,
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    },
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      "heading": "Citation, commencement and interpretation",
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      "extent": null,
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    },
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      "path": "regulation/2",
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      "heading": "Prescribed descriptions of arrangements in relation to income tax, corporation tax and capital gains tax",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Signature",
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      "extent": null,
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    {
      "path": "schedule",
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      "heading": "Arrangements prescribed by these Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
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      "number": "1",
      "heading": "Arrangements connected with employment",
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      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
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      "heading": "Introduction",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-1",
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      "path": "schedule/paragraph/2",
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      "heading": "Interpretation for the purposes of this Part",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-2",
      "extent": null,
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      "parent": "schedule/part/1"
    },
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      "path": "schedule/paragraph/3",
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      "heading": "Arrangements involving securities or associated rights",
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      "extent": null,
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    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Arrangements involving payments to trustees and intermediaries",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-4",
      "extent": null,
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    },
    {
      "path": "schedule/paragraph/5",
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      "number": "5",
      "heading": "Arrangements involving loans",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-5",
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    },
    {
      "path": "schedule/part/2",
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      "heading": "Arrangements in relation to financial products",
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    },
    {
      "path": "schedule/paragraph/6",
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      "heading": "Introduction",
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    },
    {
      "path": "schedule/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Specified financial products",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-7",
      "extent": null,
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      "parent": "schedule/part/2"
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    {
      "path": "schedule/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Excluded arrangements",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
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      "kind": "note",
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    }
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  ],
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    "retrieved_at": "2026-10-29T05:22:23.242735+00:00"
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  "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."
}