{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/1863",
  "legislation_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Prescribed descriptions of arrangements in relation to income tax, corporation tax and capital gains tax",
  "text": "(1) For the purposes of Part 7, the arrangements specified in the Schedule to these Regulations are prescribed in relation to income tax, corporation tax and capital gains tax.\n(2) Part 1 of the Schedule specifies arrangements connected with employment.\n(3) Part 2 of the Schedule specifies arrangements in relation to financial products.\n(4) If an arrangement—\n(a) would, but for some exemption contained in Part 1 of the Schedule, be notifiable by virtue of a provision in that Part, and\n(b) would be notifiable by virtue of a provision in Part 2 of the Schedule,\nit shall not be notifiable under any provision of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2004/2429",
      "affecting_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2004"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1863/regulation/2",
    "retrieved_at": "2026-10-29T05:22:23.242735+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."
}