{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-5",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-5.json",
  "legislation": "uksi/2006/1543",
  "legislation_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Prescribed descriptions of arrangements",
  "text": "(1) The following arrangements are prescribed for the purposes of Part 7 of the FA 2004 (disclosure of tax avoidance schemes)—\n(a) in relation to income tax, corporation tax and capital gains tax, any arrangements which fall within any description specified in a provision of these Regulations listed in paragraph (2);\n(b) in relation to inheritance tax, any arrangements which fall within any description specified in a provision of these Regulations listed in paragraph (2)(a) or (c);\n(c) in relation to the apprenticeship levy, any arrangements which fall within any description specified in a provision of these Regulations listed in paragraph (2)(a), (b), (c) or (e).\n(2) The provisions are—\n(a) regulation 6 (description 1: confidentiality in cases involving a promoter);\n(b) regulation 7 (description 2: confidentiality in cases not involving a promoter);\n(c) regulation 8 (description 3: premium fee);\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) regulation 10 (description 5: standardised tax products);\n(f) regulation 12 (description 6: loss schemes); ...\n(g) regulation 13 (description 7: leasing arrangements) ; ...\n(h) regulation 18 (description 8: employment income provided through third parties) and\n(i) regulation 19 (description 9: financial products).\n(3) For the purpose only of determining whether arrangements are prescribed by regulations 6, 7, 8 and 13 of these Regulations, regulation 6 of the Promoters Regulations (persons not to be treated as promoters: legal professional privilege) shall be disregarded.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5(1) substituted (23.2.2016) by The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016 (S.I. 2016/99), regs. 1(1), 4(2) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 5(1)(c) inserted (21.12.2017) by The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/1171), regs. 1(1), 3 (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 5(2)(d) omitted (1.1.2011) by virtue of The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010 (S.I. 2010/2834), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 5(2)(f) omitted (1.9.2009) by virtue of The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2009 (S.I. 2009/2033), regs. 1, 2(2)(a) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 5(2)(g) substituted for full stop (1.9.2009) by The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2009 (S.I. 2009/2033), regs. 1, 2(2)(b) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 5(2) omitted (23.2.2016) by virtue of The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016 (S.I. 2016/99), regs. 1(1), 4(3)(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 5(2)(h) substituted (4.11.2013) by The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013 (S.I. 2013/2595), regs. 1(1), 9 (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 5(2)(i) and word inserted (23.2.2016) by The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016 (S.I. 2016/99), regs. 1(1), 4(3)(b) (with reg. 1(2))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.8.2006, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/1865. Regulation 6 was added by regulation 2 of S.I. 2004/2613."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1543/regulation/5",
    "retrieved_at": "2026-10-29T04:27:26.898694+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."
}