# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006, Regulation 5: Prescribed descriptions of arrangements

Extent: E+W+S+N.I.

(1) The following arrangements are prescribed for the purposes of Part 7 of the FA 2004 (disclosure of tax avoidance schemes)—
(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);
(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);
(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).
(2) The provisions are—
(a) regulation 6 (description 1: confidentiality in cases involving a promoter);
(b) regulation 7 (description 2: confidentiality in cases not involving a promoter);
(c) regulation 8 (description 3: premium fee);
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) regulation 10 (description 5: standardised tax products);
(f) regulation 12 (description 6: loss schemes); ...
(g) regulation 13 (description 7: leasing arrangements) ; ...
(h) regulation 18 (description 8: employment income provided through third parties) and
(i) regulation 19 (description 9: financial products).
(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.

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Source: https://www.legislation.gov.uk/uksi/2006/1543/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.