# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004, Regulation 1: Citation, commencement and interpretation


(1) These Regulations may be cited as the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 and shall come into force on 1st August 2004.
(2) In these Regulations—
“the Act” means the Finance Act 2004 and except where the context otherwise requires “Part 7” means Part 7 of the Act (disclosure of tax avoidance schemes);
“Icta 1988” means the Income and Corporation Taxes Act 1988;
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;
“the Board” means the Commissioners of Inland Revenue;
“corporation tax” shall be construed in accordance with section 318(1) of the Act;
“employment” has the same meaning as it has for the purposes of the employment income Parts of ITEPA 2003 (see section 4 of that Act) and includes—
(a) former and prospective employments; and
(b) offices (including former and prospective offices) to which the provisions of those Parts that are expressed to apply to employments apply equally (see section 5 of that Act);
and “employee” and “employer” have corresponding meanings;
“promoter” has the meaning given by section 307 of the Act.
(3) For the purposes of these Regulations, section 839 of ICTA 1988 applies to determine whether persons are connected.

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Source: https://www.legislation.gov.uk/uksi/2004/1863/regulation/1 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.