{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-6",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-6.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": "schedule/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Introduction",
  "text": "(1) The arrangements specified in this Part are those which—\n(a) satisfy the condition in sub-paragraph (2); and\n(b) include one or more of the financial products to which paragraph 7 applies,\nunless they are arrangements that are excluded by paragraph 8.\n(2) The condition is that the tax advantage expected to be obtained under the arrangements arises, to a significant degree, from the inclusion in those arrangements of the financial product or any of the financial products to which paragraph 7 applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1863/schedule/paragraph/6",
    "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."
}