{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015.json",
  "id": "uksi/2015/945",
  "title": "The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015",
  "short_title": "Tax Avoidance Schemes (Promoters and Prescribed Circumstances) 2015",
  "long_title": "These Regulations amend the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (S.I. 2004/1865) (“the 2004 Regulations”) to ensure that neither an employee of a promoter resident outside of the United Kingdom (in the event that the employer does not make a disclosure) nor any person who is to any extent responsible for the organisation or management of notifiable arrangements is excluded from being treated as a promoter.",
  "citation": "S.I. 2015/945",
  "type": "uksi",
  "year": "2015",
  "number": "945",
  "version": "current",
  "date": "2015-03-26",
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    },
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      "heading": "Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004",
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      "heading": "Persons not to be treated as promoters – employees",
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      "heading": "Persons not to be treated as promoters under section 307(1)(b)(ii)",
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    }
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      "date": "2015-03-27",
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      "id": "ukpga/2004/12",
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    "source_url": "https://www.legislation.gov.uk/uksi/2015/945",
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  "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."
}