{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006.json",
  "id": "uksi/2006/1543",
  "title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006",
  "short_title": "Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2006",
  "long_title": "These Regulations make fresh provision for the disclosure of tax avoidance schemes in relation to income tax, corporation tax and capital gains tax. They replace the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (S.I. 2004/1863, amended by S.I. 2004/3429).",
  "citation": "S.I. 2006/1543",
  "type": "uksi",
  "year": "2006",
  "number": "1543",
  "version": "current",
  "date": "2006-06-15",
  "revised": true,
  "valid_from": "2017-12-21",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Preliminary",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
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      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation : general",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
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      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Meaning of “business”",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
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      "path": "regulation/4",
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      "number": "4",
      "heading": "Meaning of “small or medium-sized enterprise”",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
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      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Prescribed descriptions of arrangements",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Prescribed arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Description 1: Confidentiality where promoter involved",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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      "path": "regulation/7",
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      "heading": "Description 2: Confidentiality where no promoter involved",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Description 3: Premium Fee",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Description 4: Off market terms",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Description 5: standardised tax products",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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    {
      "path": "regulation/11",
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      "number": "11",
      "heading": "Arrangements excepted from Description 5",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Description 6: Loss schemes",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Description 7: Leasing arrangements",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Meaning of “plant or machinery lease”",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "The additional conditions",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-15",
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      "status": null,
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    },
    {
      "path": "regulation/16",
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      "number": "16",
      "heading": "The relevant value condition",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-16",
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      "status": null,
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    },
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      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Short-term leases",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/17A",
      "kind": "regulation",
      "number": "17A",
      "heading": "Description 8: Pensions",
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      "extent": null,
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      "kind": "regulation",
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      "heading": "Description 8: Employment income provided through third parties",
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      "extent": null,
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    {
      "path": "regulation/19",
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      "number": "19",
      "heading": "Description 9: Financial products",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-19",
      "extent": null,
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      "status": "repealed",
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      "heading": "Revocations",
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      "status": null,
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